INSTA EXHIBITIONS PVT. LTD.,GURGAON vs. ACIT, TDS, GHAZIABAD
In the result, all appeals of different assesses are allowed
ITA 4371/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Aug 2020AY 2014-15
Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am
For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 2Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E
TDS returns. He referred to the provision of section 200A of the Act and
pointed out that these were machinery provisions and even in the absence of
the provision of section 200A(1)(c) of the Act, which was inserted with effect
from 01.06.2015, the charging of late fee under section 234E
