https://www.taxtmi.com/highlights?id=61824 Late filing fee under section 234E - Fee for default in furnishing statements - After considering the statutory provisions and the implications of the amendment brought in to the Act, it was held, in the earlier judgment, that the amendment would take effect only with effect from 1st June, 2015 and is thus prospective in nature. It is submitted that the aforesaid judgment has become final and is binding upon the authorities. - HC en-us Sat, 05 Feb 2022 22:20:29 +0530 Sat, 05 Feb 2022 22:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61824 Late filing fee under section 234E - Fee for default in furnishing statements - After considering the statutory provisions and the implications of the amendment brought in to the Act, it was held, in the earlier judgment, that the amendment would take effect only with effect from 1st June, 2015 and is thus prospective in nature. It is submitted that the aforesaid judgment has become final and is binding upon the authorities. - HC Highlights Income Tax Sat, 05 Feb 2022 22:20:29 +0530 https://www.taxtmi.com/highlights?id=61824