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    <title>2015 (5) TMI 508 - ITAT DELHI</title>
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    <description>The Tribunal remanded the case to the Assessing Officer for verification of commission/discount/incentive amounts disbursed by the assessee, directing disallowance of amounts exceeding Rs. 2,500 without TDS deduction and allowance of amounts below Rs. 2,500. The Tribunal allowed the revenue&#039;s ground for statistical purposes, emphasizing re-examination of disbursed amounts concerning TDS provisions. The order was pronounced on 22.04.2015.</description>
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      <link>https://www.taxtmi.com/caselaws?id=259634</link>
      <description>The Tribunal remanded the case to the Assessing Officer for verification of commission/discount/incentive amounts disbursed by the assessee, directing disallowance of amounts exceeding Rs. 2,500 without TDS deduction and allowance of amounts below Rs. 2,500. The Tribunal allowed the revenue&#039;s ground for statistical purposes, emphasizing re-examination of disbursed amounts concerning TDS provisions. The order was pronounced on 22.04.2015.</description>
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