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    <description>The Appellate Tribunal ITAT BANGALORE considered the Assessee&#039;s appeals against CIT(A) orders on late fee under section 234E for delayed TDS statements. The Tribunal acknowledged legal complexities, emphasizing substantive justice. By allowing the appeals for statistical purposes and remanding the interest levy issue, the Tribunal aimed to address concerns while upholding fairness and legal interpretation principles in tax matters.</description>
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