Medical Superintendent Rural Hospital, DOBI BK v. DCIT
100 Taxmann.com 78Income Tax Appellate Tribunal2018#494 most cited
What is Medical Superintendent Rural Hospital, DOBI BK v. DCIT authority for?
Late fee levied under section 234E for filing TDS returns prior to June 1, 2015, is invalid. This is because the TDS return was filed before the effective date of the relevant provisions for levying such late fees.
190
judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2026.
Also referred to as
Medical Superintendent Rural Hospital DOBI BK v DCIT · section 234E · late fee TDS return · prior to 01.06.2015 · bad-in-law · ITAT Pune Bench · Karnataka High Court
