https://www.taxtmi.com/caselaws?id=390403 The Tribunal upheld the levy of fee under section 234E of the Income Tax Act, 1961 for delayed TDS statement filings, emphasizing its mandatory nature. It rejected arguments regarding the applicability of other sections and clarified that each transaction required separate fee computation. The Tribunal deemed the fee a justified charge for the extra burden on the Department due to late filings, following precedent and dismissing the appeal against the Commissioner's decision. en-us Mon, 30 Dec 2019 00:00:00 +0530 Sat, 13 Mar 2021 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390403 The Tribunal upheld the levy of fee under section 234E of the Income Tax Act, 1961 for delayed TDS statement filings, emphasizing its mandatory nature. It rejected arguments regarding the applicability of other sections and clarified that each transaction required separate fee computation. The Tribunal deemed the fee a justified charge for the extra burden on the Department due to late filings, following precedent and dismissing the appeal against the Commissioner's decision. Case-Laws Income Tax Mon, 30 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390403