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Case Law Details

Case Name : Thomas Abraham Vs ITO (ITAT Bangalore)
Appeal Number : ITA Nos. 387 to 390/Bang/2022
Date of Judgement/Order : 29/07/2022
Related Assessment Year : 2013-14 to 2015-16
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Thomas Abraham Vs ITO (ITAT Bangalore)

Held that late fee u/s 234E for delayed filing of return of TDS not leviable while processing a return of TDS for the assessment years prior to 1.6.2015.

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