https://www.taxtmi.com/caselaws?id=271698 The Tribunal ruled in favor of the appellant, overturning the levy of fees under section 234E for late payment of TDS and late submission of forms for the assessment year 2013-14. The Tribunal determined that the imposition of the fee was unsustainable in law as the relevant amendment allowing for the computation of fees under section 234E was not in effect at the time of the impugned order. By deleting the fees imposed and following established judicial precedents, the Tribunal provided relief to the appellant, emphasizing the correct legal interpretation of the provisions. en-us Mon, 01 Feb 2016 00:00:00 +0530 Fri, 12 Feb 2016 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271698 The Tribunal ruled in favor of the appellant, overturning the levy of fees under section 234E for late payment of TDS and late submission of forms for the assessment year 2013-14. The Tribunal determined that the imposition of the fee was unsustainable in law as the relevant amendment allowing for the computation of fees under section 234E was not in effect at the time of the impugned order. By deleting the fees imposed and following established judicial precedents, the Tribunal provided relief to the appellant, emphasizing the correct legal interpretation of the provisions. Case-Laws Income Tax Mon, 01 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271698