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    <title>2015 (1) TMI 605 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision in its entirety, confirming the applicability of Section 194J for TDS on payments to hospitals, validating the admission of additional evidence under Rule 46A, and endorsing the method of calculating interest under Section 201(1A. Both the Revenue&#039;s appeal and the assessee&#039;s cross objections were dismissed.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision in its entirety, confirming the applicability of Section 194J for TDS on payments to hospitals, validating the admission of additional evidence under Rule 46A, and endorsing the method of calculating interest under Section 201(1A. Both the Revenue&#039;s appeal and the assessee&#039;s cross objections were dismissed.</description>
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