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    <title>2014 (2) TMI 510 - ITAT HYDERABAD</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes, directing verification of bank accounts to determine TDS liability for Joint Ventures formed to obtain contracts. The decision was applied to similar cases, emphasizing the need to ensure the entire contract amount was passed on to constituents without retaining profit to determine TDS liability. The matter was remitted to the Assessing Officer for further examination, maintaining consistency with the initial appeal decision.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes, directing verification of bank accounts to determine TDS liability for Joint Ventures formed to obtain contracts. The decision was applied to similar cases, emphasizing the need to ensure the entire contract amount was passed on to constituents without retaining profit to determine TDS liability. The matter was remitted to the Assessing Officer for further examination, maintaining consistency with the initial appeal decision.</description>
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