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Income Tax - Highlights / Catch Notes

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Fee levied u/s 234E - fee was leviable u/s 200A for filing of ...

Income Tax

March 8, 2022

Fee levied u/s 234E - fee was leviable u/s 200A for filing of returns - delay in filing of quarterly TDS statement - the impugned order passed by the First Appellate Authorities confirming the late fee levied by the AO u/s 200A read with section 234E in all the cases wherein the defaults were prior to 01 .06.2015 is not sustainable in the eyes of law. - AT

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