https://www.taxtmi.com/caselaws?id=457867 Fee under section 234E could not be levied through the processing mechanism in section 200A(1)(c) for belated TDS statements relating to periods before 01-06-2015, because that enabling provision took effect only from that date. On that basis, the fee demands for the relevant periods were held unsustainable and were set aside in favour of the assessee. en-us Fri, 23 Sep 2022 00:00:00 +0530 Sun, 29 Sep 2024 16:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457867 Fee under section 234E could not be levied through the processing mechanism in section 200A(1)(c) for belated TDS statements relating to periods before 01-06-2015, because that enabling provision took effect only from that date. On that basis, the fee demands for the relevant periods were held unsustainable and were set aside in favour of the assessee. Case-Laws Income Tax Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457867