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Section 234E Fee Dispute: Favor Assessee's Interpretation When High Courts Differ on Jurisdictional Decisions.

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....Charging of fee u/s 234E - In the absence of any decision by the jurisdictional High Court, where there is difference of opinion between different High Courts on an issue, then the one in favour of assessee needs to be followed.....

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Section 234E Fee Dispute: Favor Assessee's Interpretation When High Courts Differ on Jurisdictional Decisions.