https://www.taxtmi.com/caselaws?id=361457 The appeals were allowed based on the retrospective application argument and supporting case laws. The levy of late fee under section 234E was cancelled, with the issue related to short payment of TDS referred back for proper consideration. The orders of the CIT(A) were reversed, and the decision was pronounced in open court on 31/05/2018. en-us Thu, 31 May 2018 00:00:00 +0530 Wed, 05 Feb 2020 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361457 The appeals were allowed based on the retrospective application argument and supporting case laws. The levy of late fee under section 234E was cancelled, with the issue related to short payment of TDS referred back for proper consideration. The orders of the CIT(A) were reversed, and the decision was pronounced in open court on 31/05/2018. Case-Laws Income Tax Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361457