Appeal Restored as Delay Condoned Due to Procedural Lapse

CEM Business Solutions Private Limited Vs ITO (ITAT Chennai)

TDS Demand Can’t Be Confirmed Without Adjusting Credits: Chennai ITAT Restores Matter to CIT(A)

Chennai ITAT ‘C’ Bench allowed the assessee’s appeal for statistical purposes and set aside the NFAC order which had dismissed the appeal as defective for delay. Tribunal noted that the CIT(A) rejected the appeal without condoning delay, even though substantial unadjus

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