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    <title>2016 (2) TMI 675 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal against the late filing fee under section 234E for Assessment Year 2013-14. It held that the adjustment for the levy of fees under section 234E was beyond the scope of permissible adjustments under section 200A, making the levy unsustainable in law. The Tribunal relied on judicial precedents and statutory provisions to grant relief to the appellant, deleting the impugned levy of the fee under section 234E.</description>
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      <link>https://www.taxtmi.com/caselaws?id=271970</link>
      <description>The Tribunal allowed the appeal against the late filing fee under section 234E for Assessment Year 2013-14. It held that the adjustment for the levy of fees under section 234E was beyond the scope of permissible adjustments under section 200A, making the levy unsustainable in law. The Tribunal relied on judicial precedents and statutory provisions to grant relief to the appellant, deleting the impugned levy of the fee under section 234E.</description>
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