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    <title>2018 (5) TMI 51 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, remanding the issues concerning non-deduction of TDS and contractual receipts back to the Assessing Officer for verification and fresh consideration. The delay in filing the appeal was condoned due to bona fide and reasonable reasons presented by the assessee. The Tribunal found merit in the assessee&#039;s request for a remand based on the decision of the Hon&#039;ble High Court of Delhi, supporting verification if the payees had filed returns and paid taxes on the amounts received.</description>
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