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2015 (12) TMI 290 - AT - Income TaxLevy of late filing fees under section 234E - intimation issued under section 200A in respect of processing of TDS - Held that:- As the provisions accepting levy of late filing fees under section 234E have indeed been brought to the statute w.e.f. 1st June, 2015 and the impugned order was passed much before that date we hereby delete the levy of late filing fees under section 234E of the Act by way of impugned intimation issued. See Indian Overseas Bank Vs. DCIT [2015 (9) TMI 1290 - ITAT AHMEDABAD ] - Decided in favour of assessee
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