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Penalty u/s 272A(2)(k) - late filing of TDS return - No plausible explanation had been tendered by the assessee for filing the tax deducted at source returns belatedly and, therefore, the benefit under section 273B of the Act could not be given. - HC

Income Tax - Penalty u/s 272A(2)(k) - late filing of TDS return - No plausible explanation had been tendered by the asse .....

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