MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE
In the result, the ground of appeal is partly allowed
ITA 574/IND/2019[2013-14 Form 24Q (Second Quarter)]Status: DisposedITAT Indore24 Nov 2020
Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad
Section 200Section 200ASection 234E
c) to (f) inserted in sub- section (1) of section 200A of the Act by the Finance Act, 2015 w.e.f. 1-6-
2015, there was neither any authority, for the revenue, to collect any fees as provided under s.234E of the Act nor there was any right available to an assessee to prefer an appeal against charging of such levy