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    <title>2016 (8) TMI 63 - ITAT MUMBAI</title>
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    <description>The Tribunal held that the Assessing Officer exceeded jurisdiction by adjusting fees under section 234E while processing TDS statements under section 200A for the period before 01.06.2015. The Tribunal ruled in favor of the assessees, setting aside the adjustments made by lower authorities. As a result, all appeals were allowed, and the orders of the CIT(A) were overturned. The order was pronounced on 27.07.2016 in open court.</description>
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      <description>The Tribunal held that the Assessing Officer exceeded jurisdiction by adjusting fees under section 234E while processing TDS statements under section 200A for the period before 01.06.2015. The Tribunal ruled in favor of the assessees, setting aside the adjustments made by lower authorities. As a result, all appeals were allowed, and the orders of the CIT(A) were overturned. The order was pronounced on 27.07.2016 in open court.</description>
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