https://www.taxtmi.com/caselaws?id=382594 The Tribunal upheld the levy of fees under section 234E of the Income Tax Act for each TDS statement filed late, dismissing the assessee's arguments regarding the single transaction treatment for multiple flats purchased. The Tribunal affirmed the decision of the Commissioner (Appeals) and emphasized the mandatory nature of levying fees for each delayed TDS statement. The appeal against the levy of fees was deemed maintainable but did not alter the outcome. The order was pronounced on 28.06.2019. en-us Fri, 28 Jun 2019 00:00:00 +0530 Sat, 06 Jul 2019 08:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382594 The Tribunal upheld the levy of fees under section 234E of the Income Tax Act for each TDS statement filed late, dismissing the assessee's arguments regarding the single transaction treatment for multiple flats purchased. The Tribunal affirmed the decision of the Commissioner (Appeals) and emphasized the mandatory nature of levying fees for each delayed TDS statement. The appeal against the levy of fees was deemed maintainable but did not alter the outcome. The order was pronounced on 28.06.2019. Case-Laws Income Tax Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382594