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2017 (5) TMI 1355 - AT - Income TaxLevy of fee u/s. 234E in order u/s.200A - appellant has filed TDS statement u/s. 200(3) beyond the prescribed due date - Held that:- - The adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. The impugned levy of fees under section 234 E is unsustainable in law. We, therefore, uphold the grievance of the assessee and delete the impugned levy of fee under section 234E of the Act. - See case of Tanish Industries Pvt Ltd [2015 (11) TMI 1507 - ITAT AHMEDABAD].- Decided in favour of assessee
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