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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Charging of fee u/s 234E - In the absence of any decision by the ...

Income Tax

August 2, 2019

Charging of fee u/s 234E - In the absence of any decision by the jurisdictional High Court, where there is difference of opinion between different High Courts on an issue, then the one in favour of assessee needs to be followed.

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  1. Late Fee under section 234E - On careful perusal of the decision of Hon'ble Jurisdictional High Court in Rajesh Kourani [2017 (7) TMI 458 - GUJARAT HIGH COURT] we find...

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