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    <title>2019 (4) TMI 43 - ITAT JAIPUR</title>
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    <description>The Tribunal condoned the delay in filing the appeal and remanded the case back to the CIT(A) for adjudication on merits. The appeal was partially allowed for statistical purposes, emphasizing the importance of addressing substantive issues. The matter was to be reconsidered regarding the legality of the demand for short deduction of TDS and interest, as well as the application of Section 206AA of the Income Tax Act. The decision was made on February 11, 2019.</description>
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      <description>The Tribunal condoned the delay in filing the appeal and remanded the case back to the CIT(A) for adjudication on merits. The appeal was partially allowed for statistical purposes, emphasizing the importance of addressing substantive issues. The matter was to be reconsidered regarding the legality of the demand for short deduction of TDS and interest, as well as the application of Section 206AA of the Income Tax Act. The decision was made on February 11, 2019.</description>
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