ITAT: If TDS Statement filed on Time Contains Technical Errors, No Late Fee Can be Charged - (11 May 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal, Ahmedabad has held that a late fee under section 234E of the Income Tax Act of 1961 cannot be imposed if a statement is filed on time but contains technical faults.
Tags : INCOME TAX APPELLATE TRIBUNAL SECTION 234E INCOME TAX ACT
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