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    <description>Belated filing of Form 10DA before the extended income-tax return due date is raised following a CPC processing add-back. The issue is whether rectification can address the adjustment or whether an appeal, including further appellate proceedings before the ITAT, is required. No conclusion is offered on the appropriate remedial course.</description>
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      <description>Belated filing of Form 10DA before the extended income-tax return due date is raised following a CPC processing add-back. The issue is whether rectification can address the adjustment or whether an appeal, including further appellate proceedings before the ITAT, is required. No conclusion is offered on the appropriate remedial course.</description>
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