Interest u/s 234E of Income Tax for TDS returns prior to 01.06.2015 is illegal

Nagesh Consultants Vs DCIT (Delhi High Court)

Delhi High Court held that levy of interest under section 234E of the Income Tax Act is illegal for returns of TDS in respect of the period prior to 01.06.2015. Accordingly, directed to be deleted.

Facts- The assessee filed statement of tax ded

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