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2018 (3) TMI 1510 - AT - Income TaxRecovery of late fees U/s 234E - late filing of tds return - Held that:- There is no valid reason or justification to interfere with the compensatory fees imposed for late filing of TDS return. Accordingly the order of the ld. CIT(A) is hereby upheld. See Dundlod Shikshan Sansthan Vs. Union of India [2015 (9) TMI 807 - RAJASTHAN HIGH COURT] and Rashmikant Kundalia Vs. Union of India [ 2015 (2) TMI 412 - BOMBAY HIGH COURT ]- Decided against assessee.
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