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    <title>2023 (4) TMI 851 - ITAT SURAT</title>
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    <description>The appellant&#039;s challenge against the premature order passed by the CIT(A) was not pressed during the proceedings. The disallowance of expenditure on stores and spares was overturned by the Tribunal based on previous favorable decisions. The issue of non-grant/short grant of TDS credit was remanded to the Assessing Officer for proper examination. Excess interest charged under sections 234C and 234D was directed to be computed correctly. No separate judgment was issued in this case.</description>
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      <description>The appellant&#039;s challenge against the premature order passed by the CIT(A) was not pressed during the proceedings. The disallowance of expenditure on stores and spares was overturned by the Tribunal based on previous favorable decisions. The issue of non-grant/short grant of TDS credit was remanded to the Assessing Officer for proper examination. Excess interest charged under sections 234C and 234D was directed to be computed correctly. No separate judgment was issued in this case.</description>
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