https://www.taxtmi.com/caselaws?id=308413 The Tribunal allowed the appeals filed by the assessees, ruling in their favor, as the levy of late fees for belated TDS returns before 01.06.2015 under section 200A of the I.T. Act was deemed unsustainable. The Tribunal found that the judgments cited by the CIT(A) did not address the retrospective effect of the amendment to section 200A from 01.06.2015. en-us Mon, 01 Aug 2022 00:00:00 +0530 Fri, 23 Jun 2023 20:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308413 The Tribunal allowed the appeals filed by the assessees, ruling in their favor, as the levy of late fees for belated TDS returns before 01.06.2015 under section 200A of the I.T. Act was deemed unsustainable. The Tribunal found that the judgments cited by the CIT(A) did not address the retrospective effect of the amendment to section 200A from 01.06.2015. Case-Laws Income Tax Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308413