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    <title>2022 (8) TMI 1304 - ITAT DELHI</title>
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    <description>The Tribunal ruled that the levy of fees under Section 234E of the Income Tax Act was not applicable for periods before 01.06.2015, in line with the decision in Fatehraj Singhvi &amp;amp; Others. The appeals were allowed, and the demand for fees under Section 234E was canceled for the relevant periods. The Tribunal&#039;s decision was consistent with established legal precedents and its earlier rulings.</description>
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      <description>The Tribunal ruled that the levy of fees under Section 234E of the Income Tax Act was not applicable for periods before 01.06.2015, in line with the decision in Fatehraj Singhvi &amp;amp; Others. The appeals were allowed, and the demand for fees under Section 234E was canceled for the relevant periods. The Tribunal&#039;s decision was consistent with established legal precedents and its earlier rulings.</description>
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