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    <description>The Tribunal held that the levy of fees under Section 234E for periods before 01.06.2015 is unsustainable. The order of the CIT(A) was set aside, and the appeal of the assessee was partly allowed. The AO was directed to consider the Tribunal&#039;s findings for levying fees under Section 234E.</description>
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      <description>The Tribunal held that the levy of fees under Section 234E for periods before 01.06.2015 is unsustainable. The order of the CIT(A) was set aside, and the appeal of the assessee was partly allowed. The AO was directed to consider the Tribunal&#039;s findings for levying fees under Section 234E.</description>
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