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    <title>2024 (2) TMI 1221 - ITAT DELHI</title>
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    <description>The Tribunal set aside the CIT (A)&#039;s order regarding TDS obligations on lease rent payments to New Okhla Industrial Development Authority for the Assessment Year 2015-16. It instructed the Assessing Officer to reconsider the case, adhering to the High Court&#039;s precedent, which was affirmed by the SC. The appeal was partly allowed for statistical purposes, and the matter was remanded for fresh consideration.</description>
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      <description>The Tribunal set aside the CIT (A)&#039;s order regarding TDS obligations on lease rent payments to New Okhla Industrial Development Authority for the Assessment Year 2015-16. It instructed the Assessing Officer to reconsider the case, adhering to the High Court&#039;s precedent, which was affirmed by the SC. The appeal was partly allowed for statistical purposes, and the matter was remanded for fresh consideration.</description>
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