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    <description>The Tribunal set aside the late filing fees imposed under Section 234E of the Income Tax Act for periods before 01.06.2015, directing their deletion for specific quarters. However, the fees levied for the 1st quarter of FY 2015-2016 were upheld as this period fell after the mentioned amendment date. The Tribunal&#039;s decision was issued on 30/06/2020.</description>
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