Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Penalty u/s 272A(2)(k) - there was a delay on the part of the concerned deductees to furnish their PAN details and the same constituted a reasonable cause which prevented the assessees from filing the relevant TDS returns within the stipulated time - AO to re-adjudicate the issue - AT
Penalty u/s 272A(2)(k) - there was a delay on the part of the concerned deductees to furnish their PAN details and the same constituted a reasonable cause which prevented the assessees from filing the relevant TDS returns within the stipulated time - AO to re-adjudicate the issue - AT
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