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    <title>2001 (12) TMI 208 - ITAT INDORE</title>
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    <description>The ITAT ruled that the appeal was maintainable before them despite the non-payment of the full admitted tax before filing. The Tribunal found that the requirement to pay admitted tax before filing an appeal did not apply to appeals before the ITAT, as indicated by the structure of the Act and the absence of such requirement in the appeal form for the ITAT. The Tribunal rejected the revenue&#039;s objection and directed the appeal to proceed to a hearing on its merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=66932</link>
      <description>The ITAT ruled that the appeal was maintainable before them despite the non-payment of the full admitted tax before filing. The Tribunal found that the requirement to pay admitted tax before filing an appeal did not apply to appeals before the ITAT, as indicated by the structure of the Act and the absence of such requirement in the appeal form for the ITAT. The Tribunal rejected the revenue&#039;s objection and directed the appeal to proceed to a hearing on its merits.</description>
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