Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started from 01.06.2015 and did not extend to periods before that date. Therefore, the fees imposed on the Assessee for late filing of TDS returns prior to 01.06.2015 were invalid.
Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started from 01.06.2015 and did not extend to periods before that date. Therefore, the fees imposed on the Assessee for late filing of TDS returns prior to 01.06.2015 were invalid.
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