Failure on the Part of Professional to file TDS Returns ‘reasonable cause’ for Delay: ITAT [Read Order]

The Income Tax Appellate Tribunal ( ITAT) , Delhi bench held that the failure on the part of the professional to file TDS returns would constitute a ‘reasonable cause’ for the delay to avoid the penalty under the provisions of the Income Tax Act. The assessee, M/s. Oriental Insurance co. ltd was treated as an […]

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