https://www.taxtmi.com/caselaws?id=270738 The Tribunal held that the levy of fees under section 234E of the Income Tax Act, 1961 during the processing of TDS return u/s 200A was unsustainable before the amendment by the Finance Act, 2015. The Tribunal found that pre-amendment, there was no provision for such levy, and it exceeded permissible adjustments under section 200A. Consequently, the Tribunal ruled in favor of the appellant, deleting the fee and setting aside the CIT(A)'s order confirming the levy. The decision was based on legal interpretation, ensuring compliance with statutory provisions. en-us Wed, 21 Oct 2015 00:00:00 +0530 Thu, 14 Jan 2016 11:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270738 The Tribunal held that the levy of fees under section 234E of the Income Tax Act, 1961 during the processing of TDS return u/s 200A was unsustainable before the amendment by the Finance Act, 2015. The Tribunal found that pre-amendment, there was no provision for such levy, and it exceeded permissible adjustments under section 200A. Consequently, the Tribunal ruled in favor of the appellant, deleting the fee and setting aside the CIT(A)'s order confirming the levy. The decision was based on legal interpretation, ensuring compliance with statutory provisions. Case-Laws Income Tax Wed, 21 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270738