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2020 (11) TMI 459 - HC - Income TaxDisallowance of royalty amount without TDS - Whether the ITAT is correct in law in holding that the proviso [i] to [iii] of Sec 201[1] and the requirement of furnishing of certificate in Form 26A are independent, and both are to satisfied for an assessee to be treated as an assessee not in default in terms of the provisions of section 201[1]? - HELD THAT:- Tax Case appeals are closed, substantial questions of law are left open. Liberty is granted to the revenue to challenge the impugned order [2019 (1) TMI 1822 - ITAT CHENNAI] as well as the order that may be passed in the miscellaneous petitions filed before them. In the event, revenue is unsuccessful, this observation is made because, if the revenue is unsuccessful before the Tribunal, they would be required to file two appeals, for each of the assessment year, one challenging the order impugned in these appeals and another appeal is against the order in the miscellaneous petitions. In such event, this observation would come to the aid of the revenue while explaining the delay that may occasion in filing such appeals. We are inclined to close the appeals, because the revenue cannot maintain parallel proceedings both before the Tribunal as well as before this Court on the same issue and we also find that if the facts are involved, the revenue will be well advised to agitate the same before the Tribunal.
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