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    <title>2015 (7) TMI 319 - ITAT HYDERABAD</title>
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    <description>The ITAT allowed the appeal, ruling that there was a short deduction in one instance but disallowance under section 40(a)(ia) was ruled out based on the decision in CIT vs. S.K. Tekriwal. Regarding payments to another party, no tax deduction was required as the amounts paid were considered reimbursement of shipment charges, not income. The ITAT relied on precedent to support the appellant&#039;s case, ultimately allowing the appeal on 17th June 2015.</description>
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      <title>2015 (7) TMI 319 - ITAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=261358</link>
      <description>The ITAT allowed the appeal, ruling that there was a short deduction in one instance but disallowance under section 40(a)(ia) was ruled out based on the decision in CIT vs. S.K. Tekriwal. Regarding payments to another party, no tax deduction was required as the amounts paid were considered reimbursement of shipment charges, not income. The ITAT relied on precedent to support the appellant&#039;s case, ultimately allowing the appeal on 17th June 2015.</description>
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