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    <title>2023 (9) TMI 1218 - ITAT KOLKATA</title>
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    <description>The Appellate Tribunal quashed the order passed under section 263 of the Income Tax Act, restoring the original assessment order. The Tribunal found the assessee had paid the Dividend Distribution Tax for the relevant year, allowing the appeal.</description>
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      <description>The Appellate Tribunal quashed the order passed under section 263 of the Income Tax Act, restoring the original assessment order. The Tribunal found the assessee had paid the Dividend Distribution Tax for the relevant year, allowing the appeal.</description>
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