https://www.taxtmi.com/caselaws?id=398410 The Tribunal dismissed the Revenue's appeals challenging the deletion of the fee levied under Section 234E of the Income Tax Act for late TDS filing, citing low tax effect and lack of specified exceptions in the CBDT Circular. The Tribunal did not address the merits of the case, and the appeals were dismissed without adjudication. en-us Fri, 14 Aug 2020 00:00:00 +0530 Tue, 15 Sep 2020 11:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398410 The Tribunal dismissed the Revenue's appeals challenging the deletion of the fee levied under Section 234E of the Income Tax Act for late TDS filing, citing low tax effect and lack of specified exceptions in the CBDT Circular. The Tribunal did not address the merits of the case, and the appeals were dismissed without adjudication. Case-Laws Income Tax Fri, 14 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398410