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    <title>2023 (8) TMI 910 - ITAT DELHI</title>
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    <description>The Tribunal dismissed all appeals, upholding the levy of interest on late payment of TDS under Section 201(1A) of the Income-tax Act, 1961. The dismissal of appeals for assessment years 2014-15 and 2017-18 to 2019-20 due to delay in filing was also affirmed. Despite acknowledging errors in the handling of the delay, the Tribunal upheld the Commissioner&#039;s decisions on the merits of the case.</description>
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