Section 234E on Late TDS Filing: Constitutional Validity Upheld, Affected Parties Can Seek High Court Recourse via Article 226.

Constitutional validity of Section 234E - late filing of the TDS returns - Period from 2012 to 2015 and post 2015 - provision is not onerous even in the absence of a right of appeal as it is always open for the aggrieved person to approach the High Court under Article 226 of the Constitution of India - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X