https://www.taxtmi.com/caselaws?id=762335 Late fee under section 234E could not be levied through intimation under section 200A for quarters relating to financial years 2012-13 and 2013-14, because the computational machinery enabling such adjustment became operative only from 01.06.2015. The Tribunal noted that the first appellate authority had followed binding judicial precedent and found no infirmity in that view, so the relief granted was upheld. en-us Wed, 27 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762335 Late fee under section 234E could not be levied through intimation under section 200A for quarters relating to financial years 2012-13 and 2013-14, because the computational machinery enabling such adjustment became operative only from 01.06.2015. The Tribunal noted that the first appellate authority had followed binding judicial precedent and found no infirmity in that view, so the relief granted was upheld. Case-Laws Income Tax Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762335