Levy of fees u/s 234E for default in TDS return - AO is not ...
Case Laws Income Tax
March 4, 2017
Levy of fees u/s 234E for default in TDS return - AO is not empowered to charge fees under section 234E of the Act by way of intimation issued u/s 200A in respect of defaults before 01.06.2015 and consequently allow the ground of appeal raised by the assessee - AT
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