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    <title>2011 (7) TMI 1095 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee, a news channel company, in a dispute over tax liability under section 194H for payments made to advertising agents. The CIT(A) canceled the tax demand, considering the payments as trade discounts rather than commission. The Tribunal, following precedent, held that the assessee was not required to deduct tax at source from payments to agents, absolving it from tax liability and interest. The appeal was dismissed on 15 July 2011.</description>
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      <title>2011 (7) TMI 1095 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=170198</link>
      <description>The Tribunal ruled in favor of the assessee, a news channel company, in a dispute over tax liability under section 194H for payments made to advertising agents. The CIT(A) canceled the tax demand, considering the payments as trade discounts rather than commission. The Tribunal, following precedent, held that the assessee was not required to deduct tax at source from payments to agents, absolving it from tax liability and interest. The appeal was dismissed on 15 July 2011.</description>
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