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![Income Tax Department has no power to levy late fee and interest in respect of TDS as per intimation u/s 200A of IT Act prior to Amendment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Income-Tax-Department-levy-late-fee-interest-in-respect-TDS-intimation-IT-Act-Amendment-ITAT-taxscan.jpg "Income Tax Department has no power to levy late fee and interest in respect of TDS as per intimation u/s 200A of IT Act prior to Amendment: ITAT [Read Order]")
Income Tax Department has no power to levy late fee and interest in respect of TDS as per intimation u/s 200A of IT Act prior to Amendment: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jodhpur bench, held that the Income Tax Department has no power to levy late fee and interest in respect of...
![ITAT deletes late fee levied on Belatedly filed TDS before Amendment in Section 234 E of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-deletes-late-fee-levied-Belatedly-filed-TDS-Amendment-Income-Tax-Act-TAXSCAN.jpg "ITAT deletes late fee levied on Belatedly filed TDS before Amendment in Section 234 E of Income Tax Act [Read Order]")
![Late Fee u/s 234E Not Leviable for Belated Filing of TDS statements Filed Prior to 01.06.2015: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Late-Fee-Belated-Filing-TDS-statements-TDS-ITAT-Taxscan.jpg "Late Fee u/s 234E Not Leviable for Belated Filing of TDS statements Filed Prior to 01.06.2015: ITAT [Read Order]")
![NFAC Bound by Decisions of Jurisdictional High Court where AO is situated: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/NFAC-NFAC-Bound-Jurisdictional-High-Court-Decisions-of-Jurisdictional-High-Court-AO-Assessing-Officer-Income-Tax-Income-Tax-Act-taxscan.jpg "NFAC Bound by Decisions of Jurisdictional High Court where AO is situated: ITAT [Read Order]")
![Late Fee can’t be levied while processing TDS Statement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/07/TDS-Statement.jpg "Late Fee can’t be levied while processing TDS Statement: ITAT [Read Order]")
![ITAT Deletes Late Fee for TDS Default since it is Committed prior to 01/06/15 [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "ITAT Deletes Late Fee for TDS Default since it is Committed prior to 01/06/15 [Read Order]")
Income Tax Dept can Collect Late Fee even prior to the insertion of Sec 234E While Processing Statement of TDS under s. 200A: Gujarat HC
In Rajesh Kourani v. Union of India & Ors, a division bench of the Gujarat High Court held that the IT Department can collect a late fee even prior to the insertion of Section 234E of the Income...
No TDS on Payments made to Foreign Entities in nature of Rent, Advertisement & Exhibition expenses: ITAT Delhi [Read Order]
The Delhi bench of the Income Tax Appellate tribunal, in a recent ruling held that payments made to foreign entities in the nature of rent, advertisement and exhibition expenses are not subject to TDS...
![No TDS on Payments made to Foreign Entities in nature of Rent, Advertisement & Exhibition expenses: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/07/TDS-TaxScan.jpg "No TDS on Payments made to Foreign Entities in nature of Rent, Advertisement & Exhibition expenses: ITAT Delhi [Read Order]")