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52 orders · Page 2 of 2
The Tribunal held that the AO lacked the jurisdiction to levy late fees under Section 234E while processing TDS statements under Section 200A before the amendment effective from June 1, 2015. Therefore, the demand raised for these periods was invalid.
The Tribunal held that the AO lacked the jurisdiction to levy late fees under Section 234E while processing TDS statements under Section 200A before the amendment effective from June 1, 2015. Therefore, the demand raised for these periods was invalid.