Levy of fee u/s 234E - delay in furnishing TDS statements / ...

Court Upholds Constitutionality of Section 234E Fee for Delayed TDS Statements; Not Considered a Penalty u/s 271H.

March 16, 2020

Case Laws Income Tax HC

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

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Levy of fee u/s 234E - delay in furnishing TDS statements / ...

Court Upholds Constitutionality of Section 234E Fee for Delayed TDS Statements; Not Considered a Penalty u/s 271H.

March 16, 2020

Case Laws Income Tax HC

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