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ITAT: No Late Fee U/S 234E of IT Act Can be Levied for Default Committed After 2015 Amendment - (10 Jun 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Pune bench 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.

Tags : ITAT   INCOME-TAX ACT   FINANCE ACT  

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