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    <title>2019 (4) TMI 193 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, providing relief by rejecting the disallowance under section 14A and the software purchase disallowance under section 40(a)(ia). However, the disallowance of interest on late TDS remittance was upheld, and the issue of non-granting of TDS credit was remanded back to the AO for further examination.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal, providing relief by rejecting the disallowance under section 14A and the software purchase disallowance under section 40(a)(ia). However, the disallowance of interest on late TDS remittance was upheld, and the issue of non-granting of TDS credit was remanded back to the AO for further examination.</description>
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