Levy of late fee u/s 234E - since the levy of late fee as ...
Section 234E Late Fee is Mandatory: No Waivers or Deletions Allowed for Reasonable Cause by Taxpayer.
July 2, 2020
Case Laws Income Tax AT
Levy of late fee u/s 234E - since the levy of late fee as prescribed U/s 234E of the Act is mandatory and consequential, therefore, the same cannot be deleted on the ground of reasonable cause as explained by the assessee.
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