https://www.taxtmi.com/caselaws?id=440006 Fee under section 234E for default in furnishing a TDS statement was computable through processing under section 200A where the delay fell after 1 June 2015, because the amended processing provision then enabled fee determination and intimation at the processing stage. Section 234E was treated as the charging provision and section 200A as the machinery provision, so the levy was upheld and the challenge failed. en-us Tue, 04 Jul 2023 00:00:00 +0530 Thu, 06 Jul 2023 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440006 Fee under section 234E for default in furnishing a TDS statement was computable through processing under section 200A where the delay fell after 1 June 2015, because the amended processing provision then enabled fee determination and intimation at the processing stage. Section 234E was treated as the charging provision and section 200A as the machinery provision, so the levy was upheld and the challenge failed. Case-Laws Income Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440006