https://www.taxtmi.com/caselaws?id=392588 The tribunal dismissed the appeal challenging late filing fees under Section 234E, aligning with the Gujarat HC's precedent that Section 234E is a charging provision independent of Section 200A. However, the tribunal partly allowed the appeal concerning TDS under Section 194IA(1), directing the deletion of late fees, concluding that TDS provisions apply per transferee if consideration is below Rs. 50 lakhs. en-us Fri, 31 Jan 2020 00:00:00 +0530 Thu, 07 Nov 2024 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392588 The tribunal dismissed the appeal challenging late filing fees under Section 234E, aligning with the Gujarat HC's precedent that Section 234E is a charging provision independent of Section 200A. However, the tribunal partly allowed the appeal concerning TDS under Section 194IA(1), directing the deletion of late fees, concluding that TDS provisions apply per transferee if consideration is below Rs. 50 lakhs. Case-Laws Income Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392588