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    <title>2014 (10) TMI 107 - GUJARAT HIGH COURT</title>
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    <description>The High Court allowed the amendment of substantial questions of law in Tax Appeal Nos. 600 and 602 of 2014, which involved common issues between the parties for different Assessment Years. The Court upheld the dismissal of the revenue&#039;s appeal by the Income Tax Appellate Tribunal regarding the treatment of payments under sections 194C and 194-I. Additionally, the Court affirmed the decisions of the Commissioner of Income Tax (Appeals) quashing demands and interest under section 201(1)(A) of the Income Tax Act. The Court dismissed all appeals and cross objections, supporting the rulings of the lower authorities in the matter.</description>
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    <pubDate>Mon, 14 Jul 2014 00:00:00 +0530</pubDate>
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      <title>2014 (10) TMI 107 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=251973</link>
      <description>The High Court allowed the amendment of substantial questions of law in Tax Appeal Nos. 600 and 602 of 2014, which involved common issues between the parties for different Assessment Years. The Court upheld the dismissal of the revenue&#039;s appeal by the Income Tax Appellate Tribunal regarding the treatment of payments under sections 194C and 194-I. Additionally, the Court affirmed the decisions of the Commissioner of Income Tax (Appeals) quashing demands and interest under section 201(1)(A) of the Income Tax Act. The Court dismissed all appeals and cross objections, supporting the rulings of the lower authorities in the matter.</description>
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      <pubDate>Mon, 14 Jul 2014 00:00:00 +0530</pubDate>
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