https://www.taxtmi.com/caselaws?id=428557 Fee under section 234E could not be levied through processing under section 200A for TDS statements filed before 01.06.2015, because the adjustment machinery was inserted only from that date and operated prospectively. Salary TDS computation must allow permissible Chapter VI-A deductions while determining tax deductible; where such deductions were considered, the alleged short deduction was not sustainable and the consequential demand and interest were deleted. Interest for delayed remittance of TDS under section 201 remained a statutory liability, and the explanation offered for delay did not displace that levy. en-us Thu, 29 Sep 2022 00:00:00 +0530 Mon, 03 Oct 2022 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428557 Fee under section 234E could not be levied through processing under section 200A for TDS statements filed before 01.06.2015, because the adjustment machinery was inserted only from that date and operated prospectively. Salary TDS computation must allow permissible Chapter VI-A deductions while determining tax deductible; where such deductions were considered, the alleged short deduction was not sustainable and the consequential demand and interest were deleted. Interest for delayed remittance of TDS under section 201 remained a statutory liability, and the explanation offered for delay did not displace that levy. Case-Laws Income Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428557