Penalty Confirmed for Late E-TDS Filing Despite No Revenue Loss, Citing Obligation u/s 272A(2)(k.

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....Penalty u/s 272A(2)(k) - delay in filling E-TDS - No valid reason has been given by the assessee for the delay in filling the Quarterly statements. - Assessee has claimed that no loss to revenue has been caused. However, it does not mean that assessee is allowed to skip the provision of filling the quarterly statements. - Penalty confirmed - AT....