W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

delay in filing of TDS statements. In this sense, insertion of Clause (c) to section 200A( 1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of processing of TDS statement and the same is enabling for processes in nature. This is very much evident

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed