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    <title>2016 (2) TMI 299 - ITAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the assessee, holding that the adjustment for the levy of fees under section 234E was beyond the permissible scope of adjustments under Section 200A. As the law did not allow such a levy before June 2015, the Tribunal found the fee imposition unjustified and unsustainable. Consequently, the Tribunal upheld the appeal, deleting the fee charged under section 234E of the Income Tax Act amounting to Rs. 63,600.</description>
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      <title>2016 (2) TMI 299 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=271594</link>
      <description>The Tribunal ruled in favor of the assessee, holding that the adjustment for the levy of fees under section 234E was beyond the permissible scope of adjustments under Section 200A. As the law did not allow such a levy before June 2015, the Tribunal found the fee imposition unjustified and unsustainable. Consequently, the Tribunal upheld the appeal, deleting the fee charged under section 234E of the Income Tax Act amounting to Rs. 63,600.</description>
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