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    <title>2019 (11) TMI 1762 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals for Assessment Years (A.Y.) 2013-14, 2014-15, and 2015-16, setting aside the late filing fees imposed under Section 234E before 01.06.2015. The fees for A.Y. 2016-17 were upheld as they were filed after the amendment date. The demand for the earlier years was vacated, while the fees for 2016-17 remained valid. The order was pronounced on 15.11.2019.</description>
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      <link>https://www.taxtmi.com/caselaws?id=305229</link>
      <description>The Tribunal allowed the appeals for Assessment Years (A.Y.) 2013-14, 2014-15, and 2015-16, setting aside the late filing fees imposed under Section 234E before 01.06.2015. The fees for A.Y. 2016-17 were upheld as they were filed after the amendment date. The demand for the earlier years was vacated, while the fees for 2016-17 remained valid. The order was pronounced on 15.11.2019.</description>
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