In the result, the appeals filed by the assessee are partly allowed
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
1) of the Act, for clause (c) to (e), the following clauses were substituted with effect from the 1st day of June 2015, namely:- (c) the fee, if any, shall be computed in accordance with the provisions of section 234E. (d) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment