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    <description>ITAT COCHIN-AT condoned a one-day delay in filing the assessee&#039;s objection before the DRP, set aside the DRP order dated 05.08.2016 and directed the DRP to consider Form No.35A with annexures and evidence on merits. Relying on a relevant HC decision, the Tribunal ordered the DRP to afford adequate hearing to both parties, comply with the procedure under s.144C of the I.T. Act and dispose of the matter expeditiously.</description>
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