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    <title>2019 (1) TMI 1613 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that prior to 01.06.2015, the Assessing Officer lacked authority to levy fees under Section 234E of the Income Tax Act while processing TDS statements under Section 200A. The Tribunal overturned the levy of fees imposed for late filing of TDS statements for the financial year 2012-13, deleting the fee and allowing the appeal. The decision was rendered on 18th January 2019.</description>
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      <title>2019 (1) TMI 1613 - ITAT MUMBAI</title>
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      <description>The Tribunal ruled in favor of the appellant, holding that prior to 01.06.2015, the Assessing Officer lacked authority to levy fees under Section 234E of the Income Tax Act while processing TDS statements under Section 200A. The Tribunal overturned the levy of fees imposed for late filing of TDS statements for the financial year 2012-13, deleting the fee and allowing the appeal. The decision was rendered on 18th January 2019.</description>
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