https://www.taxtmi.com/caselaws?id=457867 The ITAT Pune reversed the NFAC's decision on imposing fees under Section 234E for assessment years 2013-14, 2014-15, and 2015-16, ruling that such fees are applicable only for defaults occurring after 01-06-2015, as per the Finance Act 2015. The appeals were consequently allowed, aligning with Kerala HC precedents. 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 The ITAT Pune reversed the NFAC's decision on imposing fees under Section 234E for assessment years 2013-14, 2014-15, and 2015-16, ruling that such fees are applicable only for defaults occurring after 01-06-2015, as per the Finance Act 2015. The appeals were consequently allowed, aligning with Kerala HC precedents. Case-Laws Income Tax Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457867