Levy of late filing fee u/s 234E without issuing SCN - delay in ...
Court Upholds Section 234E: Late Filing Fees for TDS Returns Valid Without Show Cause Notice.
November 2, 2015
Case Laws Income Tax HC
Levy of late filing fee u/s 234E without issuing SCN - delay in submitted TDS returns - Constitutional validity challenged - the provisions of Section 234E of the Act are neither ultra vires nor unconstitutional and, thus, finding no merit in the instant writ petition - HC
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