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2022 (2) TMI 110 - ITAT INDOREShort deduction of tax and interest on short deduction - HELD THAT:- We are of the considered view that since the alleged amount has already been offered to tax by deductee and necessary evidence are placed on record to prove this fact we direct the revenue authorities to delete the demand made towards short deduction of tax and the interest demand being consequential in nature is also directed to be deleted. - Decided in favour of assessee.
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