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    <title>2010 (2) TMI 910 - ITAT, Mumbai</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision, ruling that transaction charges and VSAT charges paid by the assessee to the stock exchange were not fees for technical services. Consequently, the disallowance under Section 40(a)(ia) of the Income Tax Act was deemed unwarranted, and the revenue&#039;s appeal was dismissed.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision, ruling that transaction charges and VSAT charges paid by the assessee to the stock exchange were not fees for technical services. Consequently, the disallowance under Section 40(a)(ia) of the Income Tax Act was deemed unwarranted, and the revenue&#039;s appeal was dismissed.</description>
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