Bench: Shri B.M. Biyani & Shri Paresh M. Joshi
g) Before the insertion of clause (c) to section 200A(1), section 200A did not provide for computation of fee payable u/s 234E of the Act at the time of processing of TDS statements though the same was mandatorily leviable for the delay in filing of TDS statements. In this sense, insertion of clause (c) to section 200A