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    <title>2011 (12) TMI 602 - ITAT PUNE</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to cancel the Assessing Officer&#039;s orders under sections 201 and 201(1A) of the Income-tax Act for the assessment years 2006-07 and 2007-08. The Tribunal relied on legal precedents and a proviso to section 194H, exempting certain deductions retroactively. Consequently, the Revenue&#039;s appeals were dismissed, and the judgment was pronounced on 7th December 2011.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to cancel the Assessing Officer&#039;s orders under sections 201 and 201(1A) of the Income-tax Act for the assessment years 2006-07 and 2007-08. The Tribunal relied on legal precedents and a proviso to section 194H, exempting certain deductions retroactively. Consequently, the Revenue&#039;s appeals were dismissed, and the judgment was pronounced on 7th December 2011.</description>
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