https://www.taxtmi.com/caselaws?id=282547 The Court set aside the impugned intimation under Section 200A of the Income Tax Act, 1961, regarding failure to deduct Tax at Source and levy of interest under Section 234E. The Division Bench judgment deemed demands for interest under Section 234E before 1.6.2015 as illegal. The impugned notices related to tax deducted before 1.6.2015 were annulled, and the matter was remanded for fresh orders. Compliance with the Division Bench judgment was emphasized, and the constitutional validity of Section 234E remained subject to further consideration. en-us Tue, 12 Dec 2017 00:00:00 +0530 Tue, 13 Aug 2019 11:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282547 The Court set aside the impugned intimation under Section 200A of the Income Tax Act, 1961, regarding failure to deduct Tax at Source and levy of interest under Section 234E. The Division Bench judgment deemed demands for interest under Section 234E before 1.6.2015 as illegal. The impugned notices related to tax deducted before 1.6.2015 were annulled, and the matter was remanded for fresh orders. Compliance with the Division Bench judgment was emphasized, and the constitutional validity of Section 234E remained subject to further consideration. Case-Laws Income Tax Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282547