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Levy of penalty under section 272A(2)(k) - TDS return not filed within time - Since the levy of penalty is not mandatory in each and every case and depends upon facts of the case, therefore, considering the explanation of the assessee, levy of penalty set aside - Tri

Income Tax - Levy of penalty under section 272A(2)(k) - TDS return not filed within time - Since the levy of penalty is .....

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