B D S TECHOLOGIES,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR
In the result, the appeals of the assessees are allowed
ITA 163/ASR/2021[2013-14 Q-2]Status: DisposedITAT Amritsar11 Aug 2022
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)
246A(1) of the Act. The second aspect of the issue raised in the set of appeals is charging of fees payable under section 234E of the Act prior to amendment to section 200A(l)(c) of the Act vide Finance Act, 2015 w.e.f. 01.06.2015, while processing the TDS
