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    <title>2023 (8) TMI 1021 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the CIT(A)&#039;s order and deleting the interest of Rs. 1,69,962 levied for late TDS payment. The delay was attributed to a valid interim court order and organizational restructuring, justifying the late deposit. The Tribunal found in favor of the appellant, emphasizing the unintentional delay and overturning the Revenue Authorities&#039; decision.</description>
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      <description>The Tribunal allowed the appeal, setting aside the CIT(A)&#039;s order and deleting the interest of Rs. 1,69,962 levied for late TDS payment. The delay was attributed to a valid interim court order and organizational restructuring, justifying the late deposit. The Tribunal found in favor of the appellant, emphasizing the unintentional delay and overturning the Revenue Authorities&#039; decision.</description>
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