https://www.taxtmi.com/caselaws?id=424986 The Tribunal allowed the appeals filed by the assessee, setting aside the orders of the lower authorities. It emphasized the legal position established by the judgments of the jurisdictional High Court, holding that the late fee imposed for belated filing of TDS returns could not be sustained. The Tribunal considered the absence of provisions prior to 01.06.2015 for adjusting late fees and relied on the High Court's ruling that the amendment enabling such computation came into effect from that date. en-us Fri, 01 Jul 2022 00:00:00 +0530 Wed, 13 Jul 2022 07:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424986 The Tribunal allowed the appeals filed by the assessee, setting aside the orders of the lower authorities. It emphasized the legal position established by the judgments of the jurisdictional High Court, holding that the late fee imposed for belated filing of TDS returns could not be sustained. The Tribunal considered the absence of provisions prior to 01.06.2015 for adjusting late fees and relied on the High Court's ruling that the amendment enabling such computation came into effect from that date. Case-Laws Income Tax Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424986