https://www.taxtmi.com/caselaws?id=332136 The Tribunal, guided by legal provisions and precedents, deleted the levy of late filing fees in all 35 appeals under section 234E of the Income Tax Act. The decision was based on the understanding that the levy was unsustainable in law due to the absence of enabling provisions for such adjustments during the processing of TDS statements. Consequently, all 35 appeals were allowed, providing relief to the assessees. en-us Fri, 29 Jul 2016 00:00:00 +0530 Sun, 11 Sep 2016 14:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332136 The Tribunal, guided by legal provisions and precedents, deleted the levy of late filing fees in all 35 appeals under section 234E of the Income Tax Act. The decision was based on the understanding that the levy was unsustainable in law due to the absence of enabling provisions for such adjustments during the processing of TDS statements. Consequently, all 35 appeals were allowed, providing relief to the assessees. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332136