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    <title>2015 (11) TMI 9 - ITAT CHENNAI</title>
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    <description>The Tribunal partly allowed the Revenue&#039;s appeal, remitting the issue back to the Assessing Officer for fresh consideration. The decision focused on the nature of subscription charges, clarifying that if the assessee remitted the entire subscription amount to another entity and only received a commission, they were entitled to TDS credit. The Tribunal emphasized the importance of previous decisions in similar cases and directed a reevaluation of the income interpretation related to subscription charges.</description>
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      <description>The Tribunal partly allowed the Revenue&#039;s appeal, remitting the issue back to the Assessing Officer for fresh consideration. The decision focused on the nature of subscription charges, clarifying that if the assessee remitted the entire subscription amount to another entity and only received a commission, they were entitled to TDS credit. The Tribunal emphasized the importance of previous decisions in similar cases and directed a reevaluation of the income interpretation related to subscription charges.</description>
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