Kourani v. Union OF India
83 Taxmann.com 137High Court2017#15 most cited
What is Kourani v. Union OF India authority for?
The fee under Section 234E for late filing of TDS/TCS statements cannot be levied retrospectively by processing an intimation under Section 200A for defaults occurring before the amendment allowing such processing.
1,708
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.
Also referred to as
Kourani v. Union of India · Section 234E · Section 200A · retrospective application · TDS late filing fee · TCS late filing fee · Section 200(3) · Section 206C · mistake apparent on record · intimation under Section 200A
Sections most often in play
Issues it is cited on
Judgments citing Kourani v. Union OF India
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