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    <title>2023 (1) TMI 964 - ITAT PUNE</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the lower authorities&#039; decisions and allowing the appeals. It held that the Revenue cannot enforce tax recovery against the appellant for TDS amounts deducted by the employer but not remitted to the government. The decision was based on legal principles regarding tax recovery through TDS and the responsibility of the deductor-employer to remit the deducted amount to the government.</description>
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      <title>2023 (1) TMI 964 - ITAT PUNE</title>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the lower authorities&#039; decisions and allowing the appeals. It held that the Revenue cannot enforce tax recovery against the appellant for TDS amounts deducted by the employer but not remitted to the government. The decision was based on legal principles regarding tax recovery through TDS and the responsibility of the deductor-employer to remit the deducted amount to the government.</description>
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