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2013 (12) TMI 305 - AT - Income TaxPenalty u/s 272A(2)(k) – Income-tax is deducted from the contractors’/ suppliers’ bills and credited to the respective head of Central Government through book adjustment - E-TDS was filed through a franchise holder for filing of e-TDS on behalf of Government - Held that:- The reason for delay in filing the e-TDS for PH Division is due to delay in uploading the data by the concerned franchise holder although data regarding quarterly e-TDS of different quarters pertaining to the FY 2008-09 has been handed over much earlier to him – Decided in favour of assessee.
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