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...
The ITAT considered the levy of late fee u/s 234E for belated filing of quarterly TDS returns. It noted the amendment to section 200A by the Finance Act, 2015, effective from 01.06.2015. Since the assessment years in question were prior to this date, the ITAT held that the Assessing Officer's imposition of late fee u/s 234E while processing TDS returns u/s 200A was unauthorized and invalid. Citing relevant case law, the ITAT ruled that the late fee could not be levied for the financial years 2012-13 and 2013-14. Consequently, the Assessing Officer was directed to remove the late fee imposed u/s 234E in the intimation issued for the processing of quarterly TDS returns. The decision favored the assessee.
The ITAT considered the levy of late fee u/s 234E for belated filing of quarterly TDS returns. It noted the amendment to section 200A by the Finance Act, 2015, effective from 01.06.2015. Since the assessment years in question were prior to this date, the ITAT held that the Assessing Officer's imposition of late fee u/s 234E while processing TDS returns u/s 200A was unauthorized and invalid. Citing relevant case law, the ITAT ruled that the late fee could not be levied for the financial years 2012-13 and 2013-14. Consequently, the Assessing Officer was directed to remove the late fee imposed u/s 234E in the intimation issued for the processing of quarterly TDS returns. The decision favored the assessee.
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