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    <title>2019 (9) TMI 1117 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling that no fee was leviable under section 234E for the violation of section 200(3) as the statement was filed promptly after tax payment. The Karnataka High Court clarified that the levy of fee under section 200A with section 234E can only be applied from 1st June 2015 onwards, and since the statement was filed before this date, the demand was canceled.</description>
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      <link>https://www.taxtmi.com/caselaws?id=386349</link>
      <description>The Tribunal allowed the appeal, ruling that no fee was leviable under section 234E for the violation of section 200(3) as the statement was filed promptly after tax payment. The Karnataka High Court clarified that the levy of fee under section 200A with section 234E can only be applied from 1st June 2015 onwards, and since the statement was filed before this date, the demand was canceled.</description>
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      <pubDate>Fri, 23 Aug 2019 00:00:00 +0530</pubDate>
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