https://www.taxtmi.com/highlights?id=46395 Constitutional validity of Section 234E - Court recalled its earlier order upholding validity - Section 234E though uses the word ‘fee’ but, it is in fact in the nature of penalty - applying the law in relation to the distinction between a ‘tax’ and a ‘fee’ alone will not be apposite in testing the validity en-us Thu, 09 May 2019 06:31:18 +0530 Thu, 09 May 2019 06:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46395 Constitutional validity of Section 234E - Court recalled its earlier order upholding validity - Section 234E though uses the word ‘fee’ but, it is in fact in the nature of penalty - applying the law in relation to the distinction between a ‘tax’ and a ‘fee’ alone will not be apposite in testing the validity Highlights Income Tax Thu, 09 May 2019 06:31:18 +0530 https://www.taxtmi.com/highlights?id=46395