https://www.taxtmi.com/caselaws?id=426021 Late fee under section 234E for delayed TDS statements is treated as a charging liability independent of the processing mechanism in section 200A, and the amendment to section 200A enabling computation of that fee is regarded as clarificatory. On that basis, fee could be levied through intimation under section 200A even for statements furnished before 01.06.2015. The Tribunal also applied the jurisdictional High Court's ruling as binding precedent and did not follow the contrary view of another High Court, with the assessee's challenge failing. en-us Wed, 03 Aug 2022 00:00:00 +0530 Sat, 06 Aug 2022 09:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426021 Late fee under section 234E for delayed TDS statements is treated as a charging liability independent of the processing mechanism in section 200A, and the amendment to section 200A enabling computation of that fee is regarded as clarificatory. On that basis, fee could be levied through intimation under section 200A even for statements furnished before 01.06.2015. The Tribunal also applied the jurisdictional High Court's ruling as binding precedent and did not follow the contrary view of another High Court, with the assessee's challenge failing. Case-Laws Income Tax Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426021