Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Levy of late fee u/s 234E for the delay in filing E-TDS return - the Appellate Tribunal referred to a judgment of the jurisdictional High Court which held that the levy of late fee for the belated filing of the E-TDS return for the assessment year prior to 01.06.2015 is not warranted. Therefore, the Tribunal allowed the appeal of the assessee, deleting the late fee levied under section 234E of the Act.
Levy of late fee u/s 234E for the delay in filing E-TDS return - the Appellate Tribunal referred to a judgment of the jurisdictional High Court which held that the levy of late fee for the belated filing of the E-TDS return for the assessment year prior to 01.06.2015 is not warranted. Therefore, the Tribunal allowed the appeal of the assessee, deleting the late fee levied under section 234E of the Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
