Sindh Punjab Mercantile Credit Sahkarita Ltd. vs ITO

Authority: ITAT Tribunal/Court: Indore Date: 2019-11-13 AY: 2014-15 Section: 200A, 234E, 206C Acts: Income Tax Act 1961 Result: Assessee Citation: 1119Taxpundit128 Justices: KUL BHARAT JM & MANISH BORAD AM Appeal No: ITA No.574/Ind/2018
Whether the Revenue authorities were justified in levying late fees u/s 234E while processing TDS statements u/s 200A before the amendment w.e.f. 01.06.2015? --- Held No.

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