https://www.taxtmi.com/caselaws?id=397459 The Tribunal dismissed the Revenue's appeals challenging the deletion of a fee under Section 234E for late filing of eTDS statements, citing low tax effect and lack of coverage under CBDT Circular No. 3/2018 exceptions. The Tribunal did not adjudicate on the merits of the case, applying findings from one appeal to another, resulting in the dismissal of both appeals. en-us Thu, 14 May 2020 00:00:00 +0530 Wed, 19 Aug 2020 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397459 The Tribunal dismissed the Revenue's appeals challenging the deletion of a fee under Section 234E for late filing of eTDS statements, citing low tax effect and lack of coverage under CBDT Circular No. 3/2018 exceptions. The Tribunal did not adjudicate on the merits of the case, applying findings from one appeal to another, resulting in the dismissal of both appeals. Case-Laws Income Tax Thu, 14 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397459