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    <title>2012 (3) TMI 291 - DELHI HIGH COURT</title>
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    <description>The High Court ruled in favor of the Revenue and against the respondent-assessee in a tax case involving the deletion of an addition of Rs.50 lakhs under the Income Tax Act. The Court found the ITAT&#039;s decision to delete the addition as unsustainable, emphasizing the need to examine TDS deduction independently. The Court directed the Tribunal to reconsider the matter, taking into account relevant materials. The case was remitted to the Tribunal for a fresh decision, with costs not awarded.</description>
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    <pubDate>Wed, 21 Mar 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=211538</link>
      <description>The High Court ruled in favor of the Revenue and against the respondent-assessee in a tax case involving the deletion of an addition of Rs.50 lakhs under the Income Tax Act. The Court found the ITAT&#039;s decision to delete the addition as unsustainable, emphasizing the need to examine TDS deduction independently. The Court directed the Tribunal to reconsider the matter, taking into account relevant materials. The case was remitted to the Tribunal for a fresh decision, with costs not awarded.</description>
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      <pubDate>Wed, 21 Mar 2012 00:00:00 +0530</pubDate>
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