TMI BlogLevy of fee u/s 234E - delay in furnishing TDS statements / returns - Challenging the vires of Section...Levy of fee u/s 234E - delay in furnishing TDS statements / returns - Challenging the vires of Section 234E - Revenue is right in contending that Section 234 (E) of the Act is not a penalty. Penalty is levied under Section 271 (H) and is not automatic. - Since the levy is constitutional, the challenge to the demand notices also fail - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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