Bench: Shri Nrs Ganesanassessment Year: 2014-15
200A as confirmed by the CIT(Appeals) in so far as levy of fee under Section 234E is set aside and fee levied is deleted. However, the other adjustment made by the Assessing Officer in the impugned intimation shall stand as such.” 6. The Apex Court in the case of CIT vs. M/s Essar Teleholding