SRI.FATHERAJ SINGHVI, vs. UNION OF INDIA
The appeals are partly allowed to the aforesaid extent
WA/2663/2015HC Karnataka26 Aug 2016
Bench: JAYANT PATEL,B.SREENIVASE GOWDA
Section 4
TDS as per
Section 234E, the fee payable is provided but the mechanism
provided was that if there was failure to furnish statements
within the prescribed date, the penalty under Section 271H
(1) and (2