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    <description>The Tribunal allowed all three appeals filed by the assessee, directing the deletion of fees under section 234E. The decision was based on the analysis that there was no basis for levying fees under section 234E for TDS returns filed and processed before 1st June, 2015. The Tribunal emphasized following judgments favoring the assessee in cases of conflicting High Court decisions.</description>
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      <description>The Tribunal allowed all three appeals filed by the assessee, directing the deletion of fees under section 234E. The decision was based on the analysis that there was no basis for levying fees under section 234E for TDS returns filed and processed before 1st June, 2015. The Tribunal emphasized following judgments favoring the assessee in cases of conflicting High Court decisions.</description>
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