Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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
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