https://www.taxtmi.com/caselaws?id=373439 The court upheld the constitutional validity of Section 234E of the Income Tax Act, 1961, determining that the levy imposed under this section is a fee and not a penalty. The court concluded that the fee serves to regularize delayed filing of TDS returns and is not confiscatory or oppressive. Various judgments were cited to support this decision, and the court dismissed the petition challenging the validity of Section 234E, with no order as to costs. en-us Thu, 20 Dec 2018 00:00:00 +0530 Wed, 01 May 2019 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373439 The court upheld the constitutional validity of Section 234E of the Income Tax Act, 1961, determining that the levy imposed under this section is a fee and not a penalty. The court concluded that the fee serves to regularize delayed filing of TDS returns and is not confiscatory or oppressive. Various judgments were cited to support this decision, and the court dismissed the petition challenging the validity of Section 234E, with no order as to costs. Case-Laws Income Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373439