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    <title>2011 (11) TMI 503 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, overturning the disallowance of Rs. 23,96,362/- for tax deducted at source and Rs. 20,000/- for bank charges. It held that both amounts were integral parts of the revenue expenditure, following precedents where similar tax payments were considered part of consideration for services. The Tribunal concluded that the disallowances were unjustified and allowed the deductions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=212560</link>
      <description>The Tribunal allowed the appeal, overturning the disallowance of Rs. 23,96,362/- for tax deducted at source and Rs. 20,000/- for bank charges. It held that both amounts were integral parts of the revenue expenditure, following precedents where similar tax payments were considered part of consideration for services. The Tribunal concluded that the disallowances were unjustified and allowed the deductions.</description>
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