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    <title>2023 (6) TMI 116 - ITAT HYDERABAD</title>
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    <description>The Tribunal allowed the appeal for the assessment year 2020-21, directing the deletion of disallowances made by the Centralized Processing Centre (CPC) under the Income Tax Act. For the assessment year 2017-18, the Tribunal condoned the delay in filing the appeal due to the Covid Pandemic and remanded the case back to the Commissioner for a decision on merits. The appeal for 2017-18 was treated as allowed for statistical purposes.</description>
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