https://www.taxtmi.com/caselaws?id=762488 Fee under section 234E for a TDS statement relating to a period before 01.06.2015 was unsustainable because section 200A did not then contain an enabling mechanism for computation and determination of that fee through intimation. The Tribunal applied the view that section 234E creates the liability, but recovery through processing of the TDS statement is not permissible for the earlier period in the absence of operative machinery provisions. The consequential interest was also not maintainable, and the demand raised while processing the return was set aside. en-us Fri, 29 Nov 2024 00:00:00 +0530 Wed, 18 Dec 2024 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762488 Fee under section 234E for a TDS statement relating to a period before 01.06.2015 was unsustainable because section 200A did not then contain an enabling mechanism for computation and determination of that fee through intimation. The Tribunal applied the view that section 234E creates the liability, but recovery through processing of the TDS statement is not permissible for the earlier period in the absence of operative machinery provisions. The consequential interest was also not maintainable, and the demand raised while processing the return was set aside. Case-Laws Income Tax Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762488