https://www.taxtmi.com/caselaws?id=289076 The Tribunal quashed the impugned demands against the assessee, ruling in favor of the appellant by allowing all appeals. It held that the levy of fees under section 234E during the processing of TDS returns and intimation under section 200A was unsustainable in law prior to the 2015 amendment. The Tribunal emphasized the absence of enabling provisions for such a levy before the amendment, thereby providing relief to the assessee. The decision was based on a detailed analysis of legal provisions, precedents, and the scope of permissible adjustments under section 200A before its amendment. en-us Thu, 23 Jun 2016 00:00:00 +0530 Thu, 14 Nov 2024 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289076 The Tribunal quashed the impugned demands against the assessee, ruling in favor of the appellant by allowing all appeals. It held that the levy of fees under section 234E during the processing of TDS returns and intimation under section 200A was unsustainable in law prior to the 2015 amendment. The Tribunal emphasized the absence of enabling provisions for such a levy before the amendment, thereby providing relief to the assessee. The decision was based on a detailed analysis of legal provisions, precedents, and the scope of permissible adjustments under section 200A before its amendment. Case-Laws Income Tax Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289076