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    <title>2013 (10) TMI 702 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on all issues, dismissing the appeals. The reopening of assessments was deemed valid, the disallowance of &quot;plot rent&quot; against income from house property was upheld, and the disallowance under Section 40(a)(ia) for non-deduction of TDS was confirmed. Additionally, the addition under Section 41(1) for sundry creditors written off was upheld as well.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions on all issues, dismissing the appeals. The reopening of assessments was deemed valid, the disallowance of &quot;plot rent&quot; against income from house property was upheld, and the disallowance under Section 40(a)(ia) for non-deduction of TDS was confirmed. Additionally, the addition under Section 41(1) for sundry creditors written off was upheld as well.</description>
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