The Agra Bench of Income Tax Appellate Tribunal ( ITAT ) adjudicating in favor of the assessee held that late fees under Section 234E of the Income Tax Act cannot be levied retrospectively. The issue involved in the appeals is relating to the levy of late filing fee u/s 234E of the Act. The appellants in […]
The post Late Fee u/s 234E can’t be Levied Retrospectively: ITAT grants relief to SBI Branches [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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