M/S.Travel Trails India P. Ltd, ... vs Acit,, Ghaziabad on 10 June, 2020
M/s.Sarala Memorial Hospital v. ITO (TDS) in WP(C)
No.37775 of 2018 (judgment dated 18th December, 2018). The
Hon'ble High Court had held that fees u/s 234E of the I.T.Act
could not have been computed for assessment prior to
01.06.2015. The relevant finding of the Hon'ble High Court
reads as follow:-