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 delay in the filing of the TDS statement is not violative of the provisions of the Constitution. While considering a petition by the assessee, Qatalys Software Technologies […]
The post Levy of Late Fee on Delay in filing TDS Statement not Unconstitutional: Madras HC [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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