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AP HC: Prosecution Against Assessee for Belated Deposit of TDS, Quashed - (25 Jun 2024)

DIRECT TAXATION

Andhra Pradesh High Court while observing that the Commissioner of Income Tax failed to consider material placed by the assessee showing that there was a reasonable cause of failure to remit amount, has quashed prosecution against the assessee for belated deposit of TDS.

Tags : ANDHRA PRADESH HIGH COURT   COMMISSIONER OF INCOME TAX   BELATED DEPOSIT  

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