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Levy of fee u/s 234E - Late filing of TDS returns - no fee was leviable to the assessee u/ s 234E in...

Levy of fee u/s 234E - Late filing of TDS returns - no fee was leviable to the assessee u/ s 234E in violation of section 200(3), because assessee had furnished the statement immediately after depositing all the tax without any delay. .....

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