https://www.taxtmi.com/caselaws?id=766274 Late fee under section 234E was leviable for belated quarterly TDS statements relating to periods before 01.06.2015, because the fee provision itself had been inserted with effect from 01.07.2012 and the binding jurisdictional High Court had held it applicable for the earlier period. The absence of the later amendment to section 200A did not defeat the levy for those prior periods. The confirmation of the late fee by the first appellate authority was therefore sustained and the challenge failed. en-us Wed, 19 Feb 2025 00:00:00 +0530 Fri, 21 Feb 2025 08:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766274 Late fee under section 234E was leviable for belated quarterly TDS statements relating to periods before 01.06.2015, because the fee provision itself had been inserted with effect from 01.07.2012 and the binding jurisdictional High Court had held it applicable for the earlier period. The absence of the later amendment to section 200A did not defeat the levy for those prior periods. The confirmation of the late fee by the first appellate authority was therefore sustained and the challenge failed. Case-Laws Income Tax Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766274