No section 234E Penalty for Delay in TDS return filing due to filing in wrong form

Atnk & K Area Armed Forces Veterans Canteen Vs DCIT (Kerala High Court)

The Kerala High Court’s recent verdict addressed a crucial issue involving the Atnk & K Area Armed Forces Veterans Canteen, focusing on the delay in TDS return filing. The case centered on the inadvertent filing of Form 24Q instead of the mandated Form 26Q, leading to the imposition of penalties under section

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