Belated TDS remittance: Interest & late fee upheld despite website info.

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....Petitioner's liability to pay interest and late filing fee upheld for belated TDS remittance under Income Tax Act, 1961. HC held that despite petitioner's contention of BDA being an exempted institution based on website information, petitioner's acts of non-deduction of TDS while paying sale consideration and subsequent belated TDS remittance disentitled reliefs sought. Question framed answered in negative.....