BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA
In the result, both the appeals are allowed
ITA 35/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15
Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)
For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E
TDS statement even after 1.6.2015 and thereafter, the demand for payment of fees under section 234E has been raised by the Assessing officer. In case of Fatheraj Singhvi (supra), the Hon’ble
Karnataka High Court has held that the provisions of amended section 200A