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    <title>2015 (6) TMI 442 - CESTAT KOLKATA</title>
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    <description>The Tribunal remanded the case to the Commissioner for a detailed examination of agreements to determine the true nature of transactions and their taxability. Issues regarding securitization, collection commission, and recovery under Section 11D were also remanded for further consideration. The demand for penal interest and termination charges was to be dropped, while the taxability of management fees was to be reviewed. The decision on the extended period and penalties was deferred pending analysis of facts and evidence in the remand proceedings.</description>
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      <description>The Tribunal remanded the case to the Commissioner for a detailed examination of agreements to determine the true nature of transactions and their taxability. Issues regarding securitization, collection commission, and recovery under Section 11D were also remanded for further consideration. The demand for penal interest and termination charges was to be dropped, while the taxability of management fees was to be reviewed. The decision on the extended period and penalties was deferred pending analysis of facts and evidence in the remand proceedings.</description>
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