Sponsored
    Follow Us:

Case Law Details

Case Name : M.E.S. High School Vs ITO (TDS) (ITAT Pune)
Related Assessment Year : 2013-14 & 2014-15
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

M.E.S. High School Vs ITO (TDS) (ITAT Pune)

ITAT Pune has ruled that the fee for default in TDS statement under Section 234E of the Income Tax Act is applicable only after 1st June 2015. In this case assessee had defaulted in furnishing TDS statements for specific quarters. ITAT observed that the amendment to Section 200A, which introduced Clause (c) allowing the levy of the fee, came into effect from June 2015. As a result, the appeals of the assessee were allowed by observing that fee u/s.234E can be levied only after 01-0

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31