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AO Cannot Levy Fees u/s 234E for TDS Defaults Before June 1, 2015, via Section 200A Intimation.
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....Levy of fees u/s 234E for default in TDS return - AO is not empowered to charge fees under section 234E of the Act by way of intimation issued u/s 200A in respect of defaults before 01.06.2015 and consequently allow the ground of appeal raised by the assessee - AT....
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