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    <title>2022 (8) TMI 219 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals, setting aside the assessment orders as they were passed beyond the prescribed period of limitation. The decision rendered the assessment order void ab initio, leading to the dismissal of other issues raised, including denial of exemption for foreign travel under Section 10(5) and treatment of the bank as an assessee in default for non-deduction of TDS on LTC reimbursements. The order was pronounced on 3rd August 2022.</description>
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      <description>The Tribunal allowed the appeals, setting aside the assessment orders as they were passed beyond the prescribed period of limitation. The decision rendered the assessment order void ab initio, leading to the dismissal of other issues raised, including denial of exemption for foreign travel under Section 10(5) and treatment of the bank as an assessee in default for non-deduction of TDS on LTC reimbursements. The order was pronounced on 3rd August 2022.</description>
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