https://www.taxtmi.com/caselaws?id=284605 The Tribunal allowed the assessee's appeals and deleted the late filing fees under section 234E for quarters 1 to 4 of Assessment Years 2013-14 and 2014-15. The Tribunal determined that the adjustment for late filing fees under section 234E was not within the scope of permissible adjustments under section 200A before the 2015 amendment. Consequently, the late filing fees were removed for the specified quarters and assessment years. en-us Fri, 01 Apr 2016 00:00:00 +0530 Fri, 29 Nov 2019 10:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284605 The Tribunal allowed the assessee's appeals and deleted the late filing fees under section 234E for quarters 1 to 4 of Assessment Years 2013-14 and 2014-15. The Tribunal determined that the adjustment for late filing fees under section 234E was not within the scope of permissible adjustments under section 200A before the 2015 amendment. Consequently, the late filing fees were removed for the specified quarters and assessment years. Case-Laws Income Tax Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284605