Bench: Shri B.M. Biyani & Shri Paresh M. Joshi
TDS returns and statements. Therefore, it may be seen that the charging provisions of section 234E precedes the operation of the machinery provisions of section 200A. Hon'ble ITAT has not appreciated this obvious difference in its order dt. 29-11-2019, referred supra. (e) The fee payable u/s 243E