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    <title>2016 (6) TMI 210 - ITAT CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal in ITA No.2023/Mds/2014, partly allowed ITA Nos. 2024 to 2026/Mds/2014 for statistical purposes, and dismissed the cross objections of the assessee in CO Nos.100 to 103/Mds/2014. The appeal in ITA No.1530/Mds/2014 was partly allowed, and ITA Nos. 1531 &amp;amp; 1532/Mds/2014 were dismissed. The Tribunal upheld the set-off of capital loss against other capital gains, remitted issues regarding non-deduction of TDS on foreign commission payments and foreign service charges back to the Assessing Officer for further verification, and confirmed the disallowance of expenses related to exempt income under Section 14A.</description>
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      <link>https://www.taxtmi.com/caselaws?id=328501</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal in ITA No.2023/Mds/2014, partly allowed ITA Nos. 2024 to 2026/Mds/2014 for statistical purposes, and dismissed the cross objections of the assessee in CO Nos.100 to 103/Mds/2014. The appeal in ITA No.1530/Mds/2014 was partly allowed, and ITA Nos. 1531 &amp;amp; 1532/Mds/2014 were dismissed. The Tribunal upheld the set-off of capital loss against other capital gains, remitted issues regarding non-deduction of TDS on foreign commission payments and foreign service charges back to the Assessing Officer for further verification, and confirmed the disallowance of expenses related to exempt income under Section 14A.</description>
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