No Late fee u/s 234E can be levied for default committed before 2015 Amendment: ITAT [Read Order]

Late fee - 2015 Amendment - ITAT - Taxscan

The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) comprising Shri R S Syal, vice president and Shri S S Viswanethra Ravi, Judicial member has held that late fees u/s 234E can’t be levied for the default committed after the insertion of section 200A(1)(c) of the Amendment by the Finance Act 2015. The…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader