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2017 (3) TMI 1831 - 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:- As case of Tanish Industries Pvt Ltd [2015 (11) TMI 1507 - ITAT AHMEDABAD] 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. - Decided in favour of assessee.
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