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    <title>2015 (8) TMI 361 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeals, affirming that taxes were correctly deducted under Section 194J and the deductor&#039;s liability under Section 201(1) ceases after four years if taxes have been paid by the deductee. The Tribunal found no merit in recharacterizing the relationship between the company and consultants as employer-employee, noting the consultants&#039; independence and tax compliance. The decision was pronounced on 5.8.2015.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeals, affirming that taxes were correctly deducted under Section 194J and the deductor&#039;s liability under Section 201(1) ceases after four years if taxes have been paid by the deductee. The Tribunal found no merit in recharacterizing the relationship between the company and consultants as employer-employee, noting the consultants&#039; independence and tax compliance. The decision was pronounced on 5.8.2015.</description>
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