https://www.taxtmi.com/caselaws?id=367356 The Tribunal allowed the appeal, holding that the levy of late filing fees under section 234E was unsustainable as it was made without the enabling provision under section 200A. The Tribunal emphasized that the adjustment for fees under section 234E was beyond the permissible scope before the relevant amendment. Consequently, the impugned levy of fees was deleted, based on the legal interpretation of provisions and judicial precedents. en-us Mon, 17 Sep 2018 00:00:00 +0530 Wed, 19 Sep 2018 07:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367356 The Tribunal allowed the appeal, holding that the levy of late filing fees under section 234E was unsustainable as it was made without the enabling provision under section 200A. The Tribunal emphasized that the adjustment for fees under section 234E was beyond the permissible scope before the relevant amendment. Consequently, the impugned levy of fees was deleted, based on the legal interpretation of provisions and judicial precedents. Case-Laws Income Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367356