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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Levy of fee u/s 234E in the order u/s 200A - That time limit of ...


Section 234E Fee Levy Invalid u/s 200A: One-Year Time Limit for Rectification Has Expired.

December 19, 2015

Case Laws     Income Tax     AT

Levy of fee u/s 234E in the order u/s 200A - That time limit of one year has already elapsed and the defect is thus not curable even at this stage - the impugned levy of fees under section 234 E is unsustainable in law. - AT

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