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    <title>2015 (6) TMI 759 - ITAT DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, ruling that the addition of Rs. 93,68,870 under section 40(a)(ia) was not justified as the factoring charges did not qualify as interest under section 2(28A) and were not liable for TDS. The order was pronounced on June 17, 2015.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, ruling that the addition of Rs. 93,68,870 under section 40(a)(ia) was not justified as the factoring charges did not qualify as interest under section 2(28A) and were not liable for TDS. The order was pronounced on June 17, 2015.</description>
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