https://www.taxtmi.com/caselaws?id=470932 Late-filing fee under section 234E could not be computed while processing TDS statements under section 200A for periods before 1 June 2015. The amendment expressly enabling such computation under section 200A operated prospectively from that date. Where no jurisdictional High Court ruling existed and High Courts had adopted divergent interpretations, the construction favourable to the assessee applied. Consequently, late-filing fee levied through pre-amendment section 200A processing, along with the consequential demand, was liable to be deleted. en-us Fri, 28 Mar 2025 00:00:00 +0530 Fri, 14 Aug 2026 07:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470932 Late-filing fee under section 234E could not be computed while processing TDS statements under section 200A for periods before 1 June 2015. The amendment expressly enabling such computation under section 200A operated prospectively from that date. Where no jurisdictional High Court ruling existed and High Courts had adopted divergent interpretations, the construction favourable to the assessee applied. Consequently, late-filing fee levied through pre-amendment section 200A processing, along with the consequential demand, was liable to be deleted. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470932