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    <title>2017 (9) TMI 1908 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, restoring the matter to the Assessing Officer for readjudication. The appellant was granted the opportunity to be heard, following a previous Tribunal order regarding similar issues in previous assessment years. The Tribunal considered the appellant&#039;s contentions on TDS liability determination, the necessity of deducting TDS once Form-15G/H is obtained, and the applicability of Sec.194A and Sec.40(a)(ia) provisions, directing a fresh adjudication by the Assessing Officer.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, restoring the matter to the Assessing Officer for readjudication. The appellant was granted the opportunity to be heard, following a previous Tribunal order regarding similar issues in previous assessment years. The Tribunal considered the appellant&#039;s contentions on TDS liability determination, the necessity of deducting TDS once Form-15G/H is obtained, and the applicability of Sec.194A and Sec.40(a)(ia) provisions, directing a fresh adjudication by the Assessing Officer.</description>
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