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    <title>2022 (4) TMI 222 - ITAT HYDERABAD</title>
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    <description>The tribunal allowed the appeal regarding the disallowance of FSA charges for A.Y. 2013-14, finding that the liability crystallized in the financial year 2012-13. Issues related to sections 43B and 40(a)(ia) were remanded for adjudication due to technical difficulties in online filing. The tribunal recognized the appellant&#039;s challenges with online filing, granting leniency and remanding certain issues for proper adjudication by the CIT(A).</description>
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      <description>The tribunal allowed the appeal regarding the disallowance of FSA charges for A.Y. 2013-14, finding that the liability crystallized in the financial year 2012-13. Issues related to sections 43B and 40(a)(ia) were remanded for adjudication due to technical difficulties in online filing. The tribunal recognized the appellant&#039;s challenges with online filing, granting leniency and remanding certain issues for proper adjudication by the CIT(A).</description>
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