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2018 (5) TMI 1626 - AT - Income TaxImposition of late filing fee u/s 234E while processing the TDS returns - Held that:- as per the view of the case SRI. FATHERAJ SINGHVI AND OTHERS VERSUS UNION OF INDIA AND OTHERS [2016 (9) TMI 964 - KARNATAKA HIGH COURT], we find that substitution made by clause (c) to (f) u/s 200A(1) can be read as having prospective effect and not having retrospective effect - thus the demand u/s 200A for computation and intimation for the payment of fee u/s 234E could not be made - the levy of the fee is cancelled - Decided in favor of assessee.
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