Levu of Fee u/s 234E for late filing of TDS returns - the ...

Income Tax

January 12, 2019

Levu of Fee u/s 234E for late filing of TDS returns - the provisions of Section 234E of the Act imposing a fee for delayed filing of statement of tax deducted at source are not ultravires the provisions of the Constitution.

View Source

← Previous Next →

Levu of Fee u/s 234E for late filing of TDS returns - the ...

Income Tax

January 12, 2019

You may also like:

Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started...

Levy of late fee u/s 234E for the delay in filing E-TDS return - the Appellate Tribunal referred to a judgment of the jurisdictional High Court which held that the levy...

Penalty u/s 234E - delay in filling of TDS return - Contention of the AR that since the TDS statement pertains to the period i.e for the financial year 2013-14(1st...

Late fee u/s 234E - Late filing of TDS returns / statement - the delay in filing of statement is to be counted from the date of payment of TDS because before the payment...

Late fee u/s 234E - Late filing of TDS return - the provision of Section 234E of the Act is charging provision i.e. substantive provision which could not be applied...

Late filing fee u/s. 234E - since the assessee has filed its TDS returns on 07/06/2016 whereas the due date is 15th May, 2016 which is after the date of insertion of...

Levy of late filing fee u/s 234E - Late filing of TDS return - Amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer...

Levy of late filing fee u/s. 234E - Late filing of TDS returns - AO while processing the TDS statements, returns in the present set of appeals of the period prior to...

Levy of fee u/s 234E for late filing of quarterly e-TDS returns u/s 200(3) - admittedly all the TDS returns has been filed and processed by the TDS, CPC before 1.6.2015....

Levy fee u/s 234E - processing the TDS statement - Intimation u/s 200A - Late filing of TDS returns / statement - even-though section 234E of the Act was in the statute...

Late fee levied u/s.234E - As far as other returns filed by the assessee for the FY 2013-14 relevant to the AY 2014- 15, all returns were filed and processed before...

Levy of late filing fee u/s 234E - Decisions relied by the Ld. AR of the assessee are on the point that the TDS return processed u/s 200A prior to 01.06.2015 would not...

Late filing fee u/s. 234E - intimation u/s 200A - Late filing of TDS returns / statement - when there are conflicting decisions, the view taken in favour of the assessee...

Levying late filing fees u/s 234E - Delay in deposit of TDS and Form 27Q on purchase of immovable property - merely on the ground that the assessee has not filed Form...

Levy of fees for delay in filing the TDS return U/s 234E - section 234E of the Act is not punitive in nature but a fee which is a fixed charge for the extra service...

Quick Updates: