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    <title>2017 (3) TMI 1880 - ITAT INDORE</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, setting aside the demand for short deduction of TDS and interest. The case was remanded to the AO to verify if the deductees had paid the taxes and to consider the Supreme Court&#039;s decision and CBDT Circular. The assessee&#039;s liability was contingent on whether the deductees had paid the due taxes, emphasizing the importance of accurate verification in such cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=300450</link>
      <description>The Tribunal allowed the appeal for statistical purposes, setting aside the demand for short deduction of TDS and interest. The case was remanded to the AO to verify if the deductees had paid the taxes and to consider the Supreme Court&#039;s decision and CBDT Circular. The assessee&#039;s liability was contingent on whether the deductees had paid the due taxes, emphasizing the importance of accurate verification in such cases.</description>
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