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    <title>2010 (2) TMI 1168 - ITAT DELHI</title>
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    <description>The Revenue&#039;s appeal challenging the deletion of an addition of Rs. 71,21,298 based on inadequate TDS deduction for payment to a German company for technical services was dismissed. The Tribunal upheld the CIT(A)&#039;s decision, ruling that the payment was a reimbursement of salary, not technical fees, thus not falling under section 40(a)(i). The assessee&#039;s cross objection supporting the CIT(A)&#039;s order was deemed infructuous and dismissed.</description>
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      <description>The Revenue&#039;s appeal challenging the deletion of an addition of Rs. 71,21,298 based on inadequate TDS deduction for payment to a German company for technical services was dismissed. The Tribunal upheld the CIT(A)&#039;s decision, ruling that the payment was a reimbursement of salary, not technical fees, thus not falling under section 40(a)(i). The assessee&#039;s cross objection supporting the CIT(A)&#039;s order was deemed infructuous and dismissed.</description>
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