NATIONAL LAMINATE CORPORATION,MUMBAI vs. CPC (TDS), MUMBAI
In the result, all the appeals of assessee are allowed
ITA 4902/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Dec 2019AY 2013-14
Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am
For Appellant: NoneFor Respondent: Ms. Kavita P. Kaushik – Ld. DR
Section 200(3)Section 200ASection 200A(1)Section 234E
206C(3). Section 200A deal with processing of statements of tax deducted at source. A clause (c) has been inserted into this Section by Finance Act, 2015 with effect from 01/06/2015 which provide that the fees, if any, shall be computed in accordance with the provisions of Section 234E.
3.2 The case of the assessee is that since the amendment