Delay in furnishing of TDS return - AO while processing the TDS ...

AO Lacked Authority to Impose Fees u/s 234E for TDS Delays Before June 1, 2015; Demands Invalidated.

March 28, 2017

Case Laws Income Tax AT

Delay in furnishing of TDS return - AO while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees u/s 234E - the demand raised by way of charging the fees u/s 234E of the Act is not valid and the same is deleted - AT

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Delay in furnishing of TDS return - AO while processing the TDS ...

AO Lacked Authority to Impose Fees u/s 234E for TDS Delays Before June 1, 2015; Demands Invalidated.

March 28, 2017

Case Laws Income Tax AT

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