https://www.taxtmi.com/caselaws?id=419305 The case involved the issue of late fee under section 200A of the Income Tax Act for delayed filing of TDS statements. The Karnataka High Court ruled that the amendments were prospective, making notices for late filing fee before 01.06.2015 invalid. In line with the Supreme Court's precedent, the Tribunal favored the assessee, deleting the late fee under section 234E and allowing the appeals. en-us Fri, 25 Feb 2022 00:00:00 +0530 Tue, 08 Mar 2022 09:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419305 The case involved the issue of late fee under section 200A of the Income Tax Act for delayed filing of TDS statements. The Karnataka High Court ruled that the amendments were prospective, making notices for late filing fee before 01.06.2015 invalid. In line with the Supreme Court's precedent, the Tribunal favored the assessee, deleting the late fee under section 234E and allowing the appeals. Case-Laws Income Tax Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419305