Levy of late fee u/s. 234E - Fee for default in furnishing ...

Case Laws Income Tax

December 17, 2021

Levy of late fee u/s. 234E - Fee for default in furnishing statements - delay in filing statement of TDS within the prescribed time - Relief should not be refused to the taxpayer merely because there was a conflicting decision of a non-jurisdictional high court - we are of the view that the levy of interest u/s.234E of the Act in the present case cannot be sustained and the same is directed to be deleted and the appeals of the Assessee are allowed. - AT

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Levy of late fee u/s. 234E - Fee for default in furnishing ...

Case Laws Income Tax

December 17, 2021

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