No Section 234E Late Fee for TDS return for the period prior to 01.06.2015

Olari Little Flower Kuries Pvt. Ltd. Vs Union of India (Kerala High Court) The Kerala High Court recently delivered a significant judgment in the case of Olari Little Flower Kuries Pvt. Ltd. Vs Union of India. The judgment addresses the issue of late fees under Section 234E of the Income Tax Act for TDS returns filed before June 1, 2015. This article provides a detailed analysis of the case, the arguments presented, and the court’s ruling. Detailed Analysis: Background: The case revolves around the applicability and constitutionality of Section 234E of the Income Tax Act, which pertains ...