https://www.taxtmi.com/caselaws?id=274736 The Tribunal allowed the appeals filed by the assessee, deleting the levy of late filing fees under section 234E for the relevant quarters in the assessment year 2013-14. The decision aligned with the interpretation provided by the Karnataka High Court, emphasizing the prospective effect of the relevant statutory provisions. en-us Mon, 28 Aug 2017 00:00:00 +0530 Fri, 31 Aug 2018 06:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274736 The Tribunal allowed the appeals filed by the assessee, deleting the levy of late filing fees under section 234E for the relevant quarters in the assessment year 2013-14. The decision aligned with the interpretation provided by the Karnataka High Court, emphasizing the prospective effect of the relevant statutory provisions. Case-Laws Income Tax Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274736