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    <title>2016 (1) TMI 462 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the appeal of the assessee, upholding the grievance against the levy of fees under section 234E of the Income Tax Act. The Tribunal found that adjustments for fees under section 234E were beyond the permissible scope of adjustments under section 200A at the relevant time. Consequently, the levy of fees under section 234E in the intimation under section 200A was deemed unsustainable in law. The Tribunal deleted the impugned levy, providing relief to the assessee by allowing the appeal and canceling the demand up to Rs. 47,820 for Quarter-1.</description>
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      <title>2016 (1) TMI 462 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=270670</link>
      <description>The Tribunal partly allowed the appeal of the assessee, upholding the grievance against the levy of fees under section 234E of the Income Tax Act. The Tribunal found that adjustments for fees under section 234E were beyond the permissible scope of adjustments under section 200A at the relevant time. Consequently, the levy of fees under section 234E in the intimation under section 200A was deemed unsustainable in law. The Tribunal deleted the impugned levy, providing relief to the assessee by allowing the appeal and canceling the demand up to Rs. 47,820 for Quarter-1.</description>
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