Court Confirms Fee Levy u/s 234E; TDS Statements in Form 26QB Covered by Section 200(3) Despite Contestation.

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....Levy of fees u/s 234E - transfer of immovable property - the contention of inapplicability of section 194IA is redundant and is not available to be taken by the assessee - TDS statements in Form no.26QB also comes within the ambit of section 200(3) - Demand confirmed.....