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    <title>2019 (6) TMI 1482 - ITAT MUMBAI</title>
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    <description>The ITAT Mumbai allowed the assessee&#039;s appeal on two issues. First, it directed the Assessing Officer to re-calculate interest liability under Sec.201(1A) from the date of tax deduction to the date of tax payment by the deductee. Second, it vacated the demand for late fees under Sec.234E for periods before 01.06.2015, aligning with legal precedents.</description>
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      <description>The ITAT Mumbai allowed the assessee&#039;s appeal on two issues. First, it directed the Assessing Officer to re-calculate interest liability under Sec.201(1A) from the date of tax deduction to the date of tax payment by the deductee. Second, it vacated the demand for late fees under Sec.234E for periods before 01.06.2015, aligning with legal precedents.</description>
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