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    <title>2023 (5) TMI 120 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the Assessing Officer&#039;s decision holding the assessee in default for non-deduction and non-deposit of TDS related to leave fare concession (LFC) or leave travel concession (LTC) reimbursements. The Tribunal dismissed the assessee&#039;s appeal regarding the timeliness of the order and remanded certain issues back to the Commissioner of Income Tax (Appeals) for reconsideration. The Tribunal also remanded similar appeals to the Commissioner for further examination in line with the decision on the initial appeal. The Tribunal allowed some appeals for statistical purposes while leaving other grounds open for future adjudication.</description>
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    <pubDate>Fri, 28 Apr 2023 00:00:00 +0530</pubDate>
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      <title>2023 (5) TMI 120 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=437313</link>
      <description>The Tribunal upheld the Assessing Officer&#039;s decision holding the assessee in default for non-deduction and non-deposit of TDS related to leave fare concession (LFC) or leave travel concession (LTC) reimbursements. The Tribunal dismissed the assessee&#039;s appeal regarding the timeliness of the order and remanded certain issues back to the Commissioner of Income Tax (Appeals) for reconsideration. The Tribunal also remanded similar appeals to the Commissioner for further examination in line with the decision on the initial appeal. The Tribunal allowed some appeals for statistical purposes while leaving other grounds open for future adjudication.</description>
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      <pubDate>Fri, 28 Apr 2023 00:00:00 +0530</pubDate>
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