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    <title>2016 (11) TMI 371 - BOMBAY HIGH COURT</title>
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    <description>The High Court upheld the Income Tax Appellate Tribunal&#039;s decision, dismissing the appeal with no order as to costs. The Tribunal allowed the claim for service tax as business expenses, emphasizing the legal obligation of the service provider to pay regardless of client payments. The Tribunal also deleted the disallowance made by the Assessing Officer for failure to deduct TDS on certain expenses, with the High Court finding no substantial question of law to entertain the appeal, consistent with a previous case for the Assessment Year 2008-09.</description>
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      <description>The High Court upheld the Income Tax Appellate Tribunal&#039;s decision, dismissing the appeal with no order as to costs. The Tribunal allowed the claim for service tax as business expenses, emphasizing the legal obligation of the service provider to pay regardless of client payments. The Tribunal also deleted the disallowance made by the Assessing Officer for failure to deduct TDS on certain expenses, with the High Court finding no substantial question of law to entertain the appeal, consistent with a previous case for the Assessment Year 2008-09.</description>
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