2,578 results for “TDS”+ Section 31clear
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In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed
Bench: Shri Jason P. Boaz & Shri Sanjay Garg
TDS statements, even if the said statements are belated, is not empowered to charge the fees under section 234E of the Act. The amendment was brought in by the Finance Act, 2015 w.e.f. 01.06.2015 and such an amendment where empowerment is given to the Assessing Officer to levy or charge the fees cannot be said to be clarificatory in nature