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2017 (1) TMI 856 - AT - Income TaxPenalty 272A(2)(k) - TDS returns filed after the due dates - Held that:- We find that the FAA had called for the details of delay and filing of TDS returns, that she had followed the order of the Tribunal and had directed the AO to recalculate the penalty amount from the date of payment of taxes to the date of filing of returns. In our opinion, there is no legal factual infirmity is in her order. Therefore, confirming her order we decide the effective ground of appeal against the AO.
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