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    <title>2009 (4) TMI 974 - BOMBAY HIGH COURT</title>
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    <description>The court dismissed the appeal concerning the allowance of bad debts under section 36(1)(vii) of the Income Tax Act, citing a previous Division Bench judgment as precedent. Additionally, the court found no substantial question of law regarding the applicability of section 40(a)(i) and section 195 for a payment to the parent company and the requirement of TDS deduction under section 195 for the supply of printing material. The appeal was dismissed in both instances based on the Tribunal&#039;s decision and the appreciation of evidence.</description>
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      <link>https://www.taxtmi.com/caselaws?id=186568</link>
      <description>The court dismissed the appeal concerning the allowance of bad debts under section 36(1)(vii) of the Income Tax Act, citing a previous Division Bench judgment as precedent. Additionally, the court found no substantial question of law regarding the applicability of section 40(a)(i) and section 195 for a payment to the parent company and the requirement of TDS deduction under section 195 for the supply of printing material. The appeal was dismissed in both instances based on the Tribunal&#039;s decision and the appreciation of evidence.</description>
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