Levy of late filing fees u/s 234E - TDS returns - adjustment in ...
Late Filing Fees u/s 234E for TDS Returns Exceed Adjustment Scope of Section 200A.
September 19, 2018
Case Laws Income Tax AT
Levy of late filing fees u/s 234E - TDS returns - adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A.
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