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    <title>2014 (4) TMI 1059 - ITAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant in multiple issues related to TDS disallowances and rent payments. It held that no disallowance should be made for rent and electricity charges as they did not exceed the prescribed limit for TDS deduction. The disallowance of commission payments was set aside for further verification. Similarly, disallowances for godown rent and advertisement expenses were rejected as they were below the TDS deduction threshold. The Tribunal allowed deductions for belated employee contribution payments, emphasizing compliance with TDS provisions and timely payments.</description>
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    <pubDate>Wed, 30 Apr 2014 00:00:00 +0530</pubDate>
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      <title>2014 (4) TMI 1059 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=170770</link>
      <description>The Tribunal ruled in favor of the appellant in multiple issues related to TDS disallowances and rent payments. It held that no disallowance should be made for rent and electricity charges as they did not exceed the prescribed limit for TDS deduction. The disallowance of commission payments was set aside for further verification. Similarly, disallowances for godown rent and advertisement expenses were rejected as they were below the TDS deduction threshold. The Tribunal allowed deductions for belated employee contribution payments, emphasizing compliance with TDS provisions and timely payments.</description>
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      <pubDate>Wed, 30 Apr 2014 00:00:00 +0530</pubDate>
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