https://www.taxtmi.com/caselaws?id=759136 Late fee under section 234E of the Income-tax Act could not be levied while processing TDS statements under section 200A for periods before insertion of section 200A(1)(c), because the processing mechanism then in force did not authorise computation or adjustment of that fee. The subsequent amendment could not be applied retrospectively to validate the demand intimations, so the levy in the impugned intimations was held unsustainable. en-us Thu, 12 Sep 2024 00:00:00 +0530 Tue, 24 Sep 2024 15:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759136 Late fee under section 234E of the Income-tax Act could not be levied while processing TDS statements under section 200A for periods before insertion of section 200A(1)(c), because the processing mechanism then in force did not authorise computation or adjustment of that fee. The subsequent amendment could not be applied retrospectively to validate the demand intimations, so the levy in the impugned intimations was held unsustainable. Case-Laws Income Tax Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759136