Income Tax Appellate Tribunal (ITAT) of Amritsar bench, entertained by M.L. Meera (Accountant Member) and Anikesh Banerjee (Judicial Member) upheld the decision of the Commissioner of Income Tax (Appeals) [CIT(A)] National Faceless Appeal Centre (NFAC) that to levy the late fee on the assessee on filing Tax Deduction Source (TDS) late. The appeal was filed…
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