CIT(A) Removes Fee u/s 234E Due to Low Tax Effect Circular from CBDT, Binding on Revenue.

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....Fee u/s 234E - CIT(A) deleted the fee - where the TDS statement has been processed by the CPC and while processing the same, fee u/s 234E has been levied having tax effect less than the prescribed limit, it will continue to be governed by low tax effect circular issued by the CBDT which is binding on the Revenue. - AT....