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    <title>2016 (9) TMI 392 - ITAT AMRITSAR</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, ruling in favor of the appellant on both issues. The demand for charging interest under sections 201(1) &amp;amp; 201(1A) for non-deduction of tax on salary payments and for non-mentioning of PAN No. on Form 15G/15H was deleted due to technical reasons and technical breaches respectively. The Tribunal found in favor of the appellant citing precedents and relevant case laws, leading to the deletion of the demands by the authorities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=332131</link>
      <description>The Tribunal allowed the appeal filed by the assessee, ruling in favor of the appellant on both issues. The demand for charging interest under sections 201(1) &amp;amp; 201(1A) for non-deduction of tax on salary payments and for non-mentioning of PAN No. on Form 15G/15H was deleted due to technical reasons and technical breaches respectively. The Tribunal found in favor of the appellant citing precedents and relevant case laws, leading to the deletion of the demands by the authorities.</description>
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