https://www.taxtmi.com/caselaws?id=760978 Section 234E created liability for delayed furnishing of TDS statements, but the processing machinery under section 200A could compute and include that fee only after insertion of section 200A(1)(c) from 01.06.2015. For assessment years before that date, the enabling provision was absent, so late fee could not be levied through intimation under section 200A and the resulting demand intimations were liable to be set aside in favour of the assessee. The later amendment was not treated as retrospective for those earlier periods. en-us Thu, 12 Sep 2024 00:00:00 +0530 Wed, 30 Oct 2024 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760978 Section 234E created liability for delayed furnishing of TDS statements, but the processing machinery under section 200A could compute and include that fee only after insertion of section 200A(1)(c) from 01.06.2015. For assessment years before that date, the enabling provision was absent, so late fee could not be levied through intimation under section 200A and the resulting demand intimations were liable to be set aside in favour of the assessee. The later amendment was not treated as retrospective for those earlier periods. Case-Laws Income Tax Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760978