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    <title>1989 (5) TMI 103 - ITAT DELHI-A</title>
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    <description>The Tribunal upheld the authorities&#039; action in grossing up the tax to ensure the non-resident company received the net amount agreed upon. The tax calculated at Rs. 19,750 as deductible by the assessee company was upheld. The appeal was dismissed, and the issue was decided in favor of the revenue and against the assessee.</description>
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      <description>The Tribunal upheld the authorities&#039; action in grossing up the tax to ensure the non-resident company received the net amount agreed upon. The tax calculated at Rs. 19,750 as deductible by the assessee company was upheld. The appeal was dismissed, and the issue was decided in favor of the revenue and against the assessee.</description>
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