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    <title>No penalty for taxpayer due to reasonable cause for delayed TDS payment; Section 271C not applied.</title>
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    <description>Levy of penalty - TDS deducted in paid in the next year - assessee had reasonable cause for non deduction of tax on such payments and after reconciliation the assessee admittedly has paid the TDS on in the succeeding year - No penalty u/s 271C - AT</description>
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