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![Levy of Late Fee on Delay in filing TDS Statement not Unconstitutional: Madras HC [Read Order] Levy of Late Fee on Delay in filing TDS Statement not Unconstitutional: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/07/TDS-Statement.jpg)
Levy of Late Fee on Delay in filing TDS Statement not Unconstitutional: Madras HC [Read Order]
The Madras High Court, in a recent ruling, held that the imposition of the late fee under section 234E of the Income Tax Act, 1961on the ground of...