https://www.taxtmi.com/caselaws?id=274705 The Tribunal allowed the appeals of the assessee, highlighting the prospective application of legislative amendments and the lack of authority for the AO to levy fees under section 234E in TDS statements processed under section 200A before 01.06.2015. The Tribunal set aside the orders of the ld. CIT (Appeals) and directed the AO to drop the demands raised under section 234E for the relevant TDS statements processed before 01.06.2015. en-us Tue, 18 Oct 2016 00:00:00 +0530 Thu, 30 Aug 2018 05:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274705 The Tribunal allowed the appeals of the assessee, highlighting the prospective application of legislative amendments and the lack of authority for the AO to levy fees under section 234E in TDS statements processed under section 200A before 01.06.2015. The Tribunal set aside the orders of the ld. CIT (Appeals) and directed the AO to drop the demands raised under section 234E for the relevant TDS statements processed before 01.06.2015. Case-Laws Income Tax Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274705