https://www.taxtmi.com/caselaws?id=757048 The Tribunal adjudicated on appeals concerning the imposition of late fees under section 234E of the Income Tax Act, 1961, determining that such fees can only be levied prospectively from 01.06.2015. Fees imposed prior to this date were deemed arbitrary and void. Consequently, the appeals were allowed, and the late fee charges ordered to be deleted. en-us Mon, 12 Aug 2024 00:00:00 +0530 Wed, 14 Aug 2024 08:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757048 The Tribunal adjudicated on appeals concerning the imposition of late fees under section 234E of the Income Tax Act, 1961, determining that such fees can only be levied prospectively from 01.06.2015. Fees imposed prior to this date were deemed arbitrary and void. Consequently, the appeals were allowed, and the late fee charges ordered to be deleted. Case-Laws Income Tax Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757048