Assessee's Late TDS Filing Fee Demand u/s 234E Overturned for Pre-Amendment Period by CPC(TDS.

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Full Text of the Document

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....Levy of late filing fees u/s.234E - assessee filed the TDS return for the respective quarters belatedly - Only the assessee did not comply the provisions of Section 234E of the Act, therefore, the CPC(TDS) has raised the demand against the assessee. The issue before us relates to prior to the amendment in Section 234E - Demand set aside.....