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    <title>2010 (10) TMI 359 - ITAT, MUMBAI</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeals and allowed the assessee&#039;s appeals, confirming that tax deductions were correctly made under the relevant sections for reinsurance commission, car hire charges, bus hire charges, and leasehold charges. The Tribunal held that the nature of the payments in each case determined the applicable tax deduction section, supporting the assessee&#039;s position in all instances.</description>
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      <link>https://www.taxtmi.com/caselaws?id=204161</link>
      <description>The Tribunal dismissed the revenue&#039;s appeals and allowed the assessee&#039;s appeals, confirming that tax deductions were correctly made under the relevant sections for reinsurance commission, car hire charges, bus hire charges, and leasehold charges. The Tribunal held that the nature of the payments in each case determined the applicable tax deduction section, supporting the assessee&#039;s position in all instances.</description>
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