Tag Archives: delay in filing TDS return

No penalty for delay in filing TDS return as it was first year of e-TDS return

By | October 27, 2016

Held where there was case of reasonableness, there was no merit in levying the penalty under section 272A(2)(k) of the Act. Thus, in order to adjudicate the issue before us, we accept the case of reasonable cause as relevant to section 273B of the Act put up by the assessee in the respective cases in… Read More »