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    <description>The ITAT Hyderabad clarified that interest is not included in the definition of admitted tax for appeal admission. The CIT(A) was directed to consider the appeal on its merits, and the appeal was allowed for statistical purposes. The judgment emphasized deciding appeals based on substantive issues rather than technicalities, overturning the CIT(A)&#039;s dismissal based on non-payment of interest.</description>
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      <description>The ITAT Hyderabad clarified that interest is not included in the definition of admitted tax for appeal admission. The CIT(A) was directed to consider the appeal on its merits, and the appeal was allowed for statistical purposes. The judgment emphasized deciding appeals based on substantive issues rather than technicalities, overturning the CIT(A)&#039;s dismissal based on non-payment of interest.</description>
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