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    <title>2022 (3) TMI 1409 - ITAT INDORE</title>
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    <description>The Tribunal partly allowed the appeal for statistical purposes, remanding the issues back to the CIT(A) for proper consideration after the assessee fulfills the requirements set by the Tribunal. The issues involved included the disallowance of contributions to State Insurance Corporation and Provident Fund, disallowance of interest paid for previous assessment years, dismissal of appeal under section 143(1)(a), and rejection of condonation application for delay in filing Form 35. The Tribunal emphasized the need for proper explanations and affidavits in addressing the delays and issues raised by the appellant.</description>
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      <title>2022 (3) TMI 1409 - ITAT INDORE</title>
      <link>https://www.taxtmi.com/caselaws?id=303658</link>
      <description>The Tribunal partly allowed the appeal for statistical purposes, remanding the issues back to the CIT(A) for proper consideration after the assessee fulfills the requirements set by the Tribunal. The issues involved included the disallowance of contributions to State Insurance Corporation and Provident Fund, disallowance of interest paid for previous assessment years, dismissal of appeal under section 143(1)(a), and rejection of condonation application for delay in filing Form 35. The Tribunal emphasized the need for proper explanations and affidavits in addressing the delays and issues raised by the appellant.</description>
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