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    <title>2022 (12) TMI 921 - ITAT CHENNAI</title>
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    <description>The Tribunal quashed the assessment order passed by the AO under Section 143(3) r.w.s 144C(3)(b), dated 28.02.2017, as it was barred by limitation. The Tribunal did not adjudicate the merits of the case regarding the tax rate on interest income under the India-Cyprus DTAA, keeping the issue open for future consideration. The appeal filed by the assessee was allowed.</description>
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      <description>The Tribunal quashed the assessment order passed by the AO under Section 143(3) r.w.s 144C(3)(b), dated 28.02.2017, as it was barred by limitation. The Tribunal did not adjudicate the merits of the case regarding the tax rate on interest income under the India-Cyprus DTAA, keeping the issue open for future consideration. The appeal filed by the assessee was allowed.</description>
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