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    <description>The Tribunal set aside the order holding the assessee as assessee-in-default for not deducting TDS on a property purchase from a non-resident. The Tribunal applied the curative and retrospective nature of the amendment introduced by the Finance Act, 2019, allowing the appeal for statistical purposes and directing the assessee to provide necessary details to support its claim under the amended provisions.</description>
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      <description>The Tribunal set aside the order holding the assessee as assessee-in-default for not deducting TDS on a property purchase from a non-resident. The Tribunal applied the curative and retrospective nature of the amendment introduced by the Finance Act, 2019, allowing the appeal for statistical purposes and directing the assessee to provide necessary details to support its claim under the amended provisions.</description>
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