Case Law Details
Case Name : Envision Landmarks LLP Vs TDS (ITAT Pune)
Related Assessment Year : 2015-16
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Envision Landmarks LLP Vs TDS (ITAT Pune)
ITAT Pune held that late fees u/s 234E of the Income Tax Act can be levied only prospectively with effect from 01.06.2015.
Facts- The Assistant Commissioner of Income Tax, (CPC-TDS), Ghaziabad issued an intimation u/s 200A r.w.s. 154 of the Income Tax Act, 1961 for A.Y. 2014-15 levying a late fee under the provisions of section 234E.
Being aggrieved by the above intimation, an appeal was filed be
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.