No late fees on TDS Statements filed before 1st June 2015

Permanent Magnets Ltd. Vs DCIT (ITAT Mumbai)

It has been held that the TDS statements which have been filed earlier to 01.06.2015 then no fee is leviable u/s 234E of Income Tax Act, 1961.

FULL TEXT OF THE ITAT JUDGEMENT

The above mentioned appeals have been filed by the assessee against the order dated 06.08.2018 passed by the Commissioner of Income Tax (Appeals)-1, Mumbai [hereinafter referred to as the “CIT(A)”] relevant to the A.Y. 2

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