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Interest Charge for Late TDS Filing (2012-15) u/s 234E Overturned; Section 200A Review Supports Deletion.

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....Late fee u/s. 234E - intimation u/s. 200A - delay in filing the above TDS statement - Financial Years 2012-13 to 2014-15 - the levy of interest u/s.234E of the Act in the present case cannot be sustained and the same is directed to be deleted - AT....

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