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    <description>The appeal challenging the penalty under section 272A(2)(k) of the Income Tax Act for delayed filing of TDS return was allowed. The Tribunal directed the Assessing Officer to delete the penalty, ruling in favor of the assessee due to the technical breach and absence of loss to the Revenue Department. The decision was pronounced on 15/11/2022.</description>
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      <description>The appeal challenging the penalty under section 272A(2)(k) of the Income Tax Act for delayed filing of TDS return was allowed. The Tribunal directed the Assessing Officer to delete the penalty, ruling in favor of the assessee due to the technical breach and absence of loss to the Revenue Department. The decision was pronounced on 15/11/2022.</description>
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