https://www.taxtmi.com/caselaws?id=308395 The appeals were filed against orders concerning the levy of interest under section 234E for late filing of TDS returns. The Assessee argued that the fee could not be charged for statements filed before a specific date. The CIT(A) upheld the levy based on a court decision, but another Tribunal case found the levy illegal for returns filed earlier. Consequently, the appeals were allowed, and the interest under section 234E for the relevant period was deemed unsustainable. en-us Fri, 29 Jul 2022 00:00:00 +0530 Thu, 22 Jun 2023 19:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308395 The appeals were filed against orders concerning the levy of interest under section 234E for late filing of TDS returns. The Assessee argued that the fee could not be charged for statements filed before a specific date. The CIT(A) upheld the levy based on a court decision, but another Tribunal case found the levy illegal for returns filed earlier. Consequently, the appeals were allowed, and the interest under section 234E for the relevant period was deemed unsustainable. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308395