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    <title>2017 (1) TMI 955 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on the classification of payments under Sections 194C and 194J, and the applicability of Section 201, emphasizing that no tax should be recovered from the assessee if the payees have duly paid their taxes. The Tribunal dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s Cross Objection for statistical purposes, directing the AO to verify the tax payments by the payees.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions on the classification of payments under Sections 194C and 194J, and the applicability of Section 201, emphasizing that no tax should be recovered from the assessee if the payees have duly paid their taxes. The Tribunal dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s Cross Objection for statistical purposes, directing the AO to verify the tax payments by the payees.</description>
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