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    <description>The Tribunal ruled in favor of the assessee, concluding that the levy of fees under section 234E in the intimation under section 200A was legally unsustainable before the relevant amendment. The Tribunal upheld the grievance of the assessee, deleted the impugned levy of fees under section 234E, and provided relief accordingly.</description>
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      <description>The Tribunal ruled in favor of the assessee, concluding that the levy of fees under section 234E in the intimation under section 200A was legally unsustainable before the relevant amendment. The Tribunal upheld the grievance of the assessee, deleted the impugned levy of fees under section 234E, and provided relief accordingly.</description>
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