https://www.taxtmi.com/caselaws?id=435019 The Hon'ble Kerala High Court clarified that the amendment to section 200A(1) of the Income Tax Act, enabling the levy of fees under section 234E for delayed TDS returns, is prospective from 01.6.2015. The judgment emphasized the importance of legislative intention and upheld that there is no vested right in procedure. It also addressed the conflict of judicial opinion on the issue, emphasizing the binding nature of decisions by the jurisdictional High Court and allowing the Assessee's appeals for the period before 01.6.2015. en-us Fri, 03 Mar 2023 00:00:00 +0530 Thu, 09 Mar 2023 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435019 The Hon'ble Kerala High Court clarified that the amendment to section 200A(1) of the Income Tax Act, enabling the levy of fees under section 234E for delayed TDS returns, is prospective from 01.6.2015. The judgment emphasized the importance of legislative intention and upheld that there is no vested right in procedure. It also addressed the conflict of judicial opinion on the issue, emphasizing the binding nature of decisions by the jurisdictional High Court and allowing the Assessee's appeals for the period before 01.6.2015. Case-Laws Income Tax Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435019