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    <title>2016 (2) TMI 494 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, deleting the late filing fees charged under Section 234E. It held that the levy of fees was unsustainable in law, emphasizing that the adjustment for late fees under Section 234E was beyond the permissible scope of Section 200A. The decision was influenced by legal interpretations and judicial precedents, highlighting the need for adherence to statutory provisions in decision-making. The Tribunal stressed the importance of statutory compliance and proper application of the law in such cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=271789</link>
      <description>The Tribunal allowed the appeal, deleting the late filing fees charged under Section 234E. It held that the levy of fees was unsustainable in law, emphasizing that the adjustment for late fees under Section 234E was beyond the permissible scope of Section 200A. The decision was influenced by legal interpretations and judicial precedents, highlighting the need for adherence to statutory provisions in decision-making. The Tribunal stressed the importance of statutory compliance and proper application of the law in such cases.</description>
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