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    <title>2013 (8) TMI 522 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the CIT(A)&#039;s deletion of additions made under Section 40(a)(ia) for non-deduction of TDS on denting and painting expenses and free service charges. The Tribunal found no infirmity in the CIT(A)&#039;s order, concluding that the provisions of Sections 194C and 194J were not applicable to the assessee&#039;s case.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the CIT(A)&#039;s deletion of additions made under Section 40(a)(ia) for non-deduction of TDS on denting and painting expenses and free service charges. The Tribunal found no infirmity in the CIT(A)&#039;s order, concluding that the provisions of Sections 194C and 194J were not applicable to the assessee&#039;s case.</description>
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