https://www.taxtmi.com/caselaws?id=264139 The court upheld the constitutionality of Section 234E of the Income Tax Act, 1961, regarding the late filing fee as compensatory rather than punitive. The fee was justified as necessary for an efficient tax administration system, compensating for the additional workload caused by delayed submissions. The court emphasized the compensatory nature of the fee and rejected arguments against its validity, ultimately dismissing the challenge to the statutory provision for lacking merit. en-us Tue, 28 Jul 2015 00:00:00 +0530 Fri, 18 Sep 2015 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264139 The court upheld the constitutionality of Section 234E of the Income Tax Act, 1961, regarding the late filing fee as compensatory rather than punitive. The fee was justified as necessary for an efficient tax administration system, compensating for the additional workload caused by delayed submissions. The court emphasized the compensatory nature of the fee and rejected arguments against its validity, ultimately dismissing the challenge to the statutory provision for lacking merit. Case-Laws Income Tax Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264139