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    <title>2002 (8) TMI 271 - ITAT DELHI-E</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the CIT(A)&#039;s orders due to the time-barred nature of the orders under sections 201(1) and 201(1A) of the IT Act. The Tribunal found that the assessee was initially obligated to deduct tax at source under section 195 but concluded that the orders were passed beyond the permissible time frame, rendering them time-barred.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the CIT(A)&#039;s orders due to the time-barred nature of the orders under sections 201(1) and 201(1A) of the IT Act. The Tribunal found that the assessee was initially obligated to deduct tax at source under section 195 but concluded that the orders were passed beyond the permissible time frame, rendering them time-barred.</description>
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