https://www.taxtmi.com/caselaws?id=269086 The appeals were allowed by ITAT Ahmedabad, leading to the deletion of demands raised under section 234E of the Income Tax Act for late filing of TDS returns. The tribunal ruled that adjustments for late filing fees under section 234E were not permissible under section 200A pre-amendment in June 2015. The decision, based on legal interpretation and precedents, granted relief to the assessee, in line with the ITAT Amritsar Bench decision and amendments post-June 2015. en-us Wed, 14 Oct 2015 00:00:00 +0530 Tue, 08 Dec 2015 10:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269086 The appeals were allowed by ITAT Ahmedabad, leading to the deletion of demands raised under section 234E of the Income Tax Act for late filing of TDS returns. The tribunal ruled that adjustments for late filing fees under section 234E were not permissible under section 200A pre-amendment in June 2015. The decision, based on legal interpretation and precedents, granted relief to the assessee, in line with the ITAT Amritsar Bench decision and amendments post-June 2015. Case-Laws Income Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269086