High Court: No Penalty for Late TDS Certificate Issuance if Reasonable Cause Shown u/s 271A(2)(g.

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....Deletion of penalty u/s 271A(2)(g) – late issuance of TDS Certificate - Once reasonable cause has been established by the assessee, no penalty u/s 271A(2)(g) of the Act could have been imposed on the assessee - HC....