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    <title>2019 (6) TMI 241 - ITAT RAJKOT</title>
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    <description>The Tribunal quashed the orders under section 234E for the assessees Rakesh B. Laddha, Jayesh K. Dangariya, and Parag M. Parsana, as CIT(A) found no TCS collection requirement. For Vishal Enterprise, the matter was remitted to the AO for reassessment based on higher authority&#039;s confirmation of no TCS necessity. The appeals were allowed for statistical purposes due to procedural and jurisdictional flaws in the AO&#039;s section 234E orders.</description>
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      <description>The Tribunal quashed the orders under section 234E for the assessees Rakesh B. Laddha, Jayesh K. Dangariya, and Parag M. Parsana, as CIT(A) found no TCS collection requirement. For Vishal Enterprise, the matter was remitted to the AO for reassessment based on higher authority&#039;s confirmation of no TCS necessity. The appeals were allowed for statistical purposes due to procedural and jurisdictional flaws in the AO&#039;s section 234E orders.</description>
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