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ITAT, Jaipur: No Penalty if Assessee Failed to File E-TDS within Time Due to Non-availability of PAN - 02.06.2017
ITAT, Jaipur has held that penalty cannot be levied under Income Tax Act if assessee failed to file E-TDS return within stipulated time frame due to non-availability of PAN of deductees.
Tags : ITAT Jaipur E-TDS
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