Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Late filing fee u/s 234E - The late fee has been charged by the AO while processing the TDS statement u/s 200A on 14.06.2013, which is indeed prior to 01.06.2015 - a perusal of bare provisions of Section 200A show that prior to 01.06.2015, it did not empower the AO to levy the fee u/s 234E while processing the statement of TDS - levy not chargeable at the relevant point of time
Late filing fee u/s 234E - The late fee has been charged by the AO while processing the TDS statement u/s 200A on 14.06.2013, which is indeed prior to 01.06.2015 - a perusal of bare provisions of Section 200A show that prior to 01.06.2015, it did not empower the AO to levy the fee u/s 234E while processing the statement of TDS - levy not chargeable at the relevant point of time
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
