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    <title>2017 (12) TMI 193 - ITAT HYDERABAD</title>
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    <description>The Tribunal partly allowed ITA No.546/Hyd/2017, confirming the time-barred nature of the order treating the assessee as &quot;an assessee in default&quot; but upheld the interest charged under Section 201(1A) of the IT Act. ITA No.547/Hyd/2017 was dismissed, affirming the penalty under Section 271C for non-deduction of tax at source on the non-compete fee.</description>
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      <description>The Tribunal partly allowed ITA No.546/Hyd/2017, confirming the time-barred nature of the order treating the assessee as &quot;an assessee in default&quot; but upheld the interest charged under Section 201(1A) of the IT Act. ITA No.547/Hyd/2017 was dismissed, affirming the penalty under Section 271C for non-deduction of tax at source on the non-compete fee.</description>
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