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Levy of Penalty - appellant's contention that there was no default in furnishing e-IDS returns has no...

Levy of Penalty - appellant's contention that there was no default in furnishing e-IDS returns has no force and is accordingly rejected. - The action of the Addl. CIT(IDS) in imposing penalty u/s 272A(2)(k) of the Act is upheld in principle - AT .....

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