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    <title>2016 (5) TMI 1254 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT (A)&#039;s decisions for the assessment years 2008-09 to 2010-11. It ruled that data storage charges and event management expenses should be subjected to TDS under section 194C, not 194J. Additionally, the service tax component of insurance commissions was deemed not subject to TDS under section 194D. As a result, the department&#039;s appeals were dismissed.</description>
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      <title>2016 (5) TMI 1254 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=328273</link>
      <description>The Tribunal upheld the CIT (A)&#039;s decisions for the assessment years 2008-09 to 2010-11. It ruled that data storage charges and event management expenses should be subjected to TDS under section 194C, not 194J. Additionally, the service tax component of insurance commissions was deemed not subject to TDS under section 194D. As a result, the department&#039;s appeals were dismissed.</description>
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