https://www.taxtmi.com/caselaws?id=311024 ITAT Chennai held that fees under Section 234E cannot be levied for periods prior to 01.06.2015. Following favorable precedents from Kerala HC in United Metals and Sarala Memorial Hospital cases, and applying the SC principle in Vegetable Products Ltd that ambiguous tax provisions should favor the assessee, the tribunal ruled the TDS officer's fee levy for FY 2013-14 and 2014-15 unsustainable. The assessee's appeal was allowed. en-us Thu, 12 May 2022 00:00:00 +0530 Mon, 04 Dec 2023 08:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311024 ITAT Chennai held that fees under Section 234E cannot be levied for periods prior to 01.06.2015. Following favorable precedents from Kerala HC in United Metals and Sarala Memorial Hospital cases, and applying the SC principle in Vegetable Products Ltd that ambiguous tax provisions should favor the assessee, the tribunal ruled the TDS officer's fee levy for FY 2013-14 and 2014-15 unsustainable. The assessee's appeal was allowed. Case-Laws Income Tax Thu, 12 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311024