https://www.taxtmi.com/caselaws?id=180944 The ITAT allowed the appeal, deleting the impugned levy of fee under section 234E of the Income Tax Act. It held that the adjustment for the levy of fees under section 234E was beyond the scope of permissible adjustments under section 200A. The ITAT emphasized that the authority did not have the power to impose a fee under section 234E. The decision was based on a detailed analysis of the legal provisions, amendments, and limitations on adjustments permissible under section 200A, providing relief to the appellant. en-us Thu, 05 Feb 2015 00:00:00 +0530 Tue, 05 Apr 2016 10:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180944 The ITAT allowed the appeal, deleting the impugned levy of fee under section 234E of the Income Tax Act. It held that the adjustment for the levy of fees under section 234E was beyond the scope of permissible adjustments under section 200A. The ITAT emphasized that the authority did not have the power to impose a fee under section 234E. The decision was based on a detailed analysis of the legal provisions, amendments, and limitations on adjustments permissible under section 200A, providing relief to the appellant. Case-Laws Income Tax Thu, 05 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180944