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2016 (1) TMI 530 - AT - Income TaxLevy the fees as per provision of Section 234E while processing the statement u/s 200A - Held that:- The adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. Assessing Officer cannot levy the fees as per provision of Section 234E of the Act while processing the statement u/s 200A before the amendment made by the Finance Act, 2015 - Decided in favour of assessee
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