The Madras High Court by its decision in K. Nirai Mathi Azhagan v Union of India dated 31.01.2020 has upheld the constitutionality of Section 234F of the Income Tax Act, 1961, prescribing the fees for delayed submission of returns. The challenge to the validity of Section 234F has been made on two grounds. The first … Continue reading Madras HC upholds Constitutional Validity of provision Prescribing Fees for Delayed Submission of Returns [Read Judgment]