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    <title>2017 (3) TMI 427 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the CIT(A)&#039;s decisions that the assessee was not required to deduct TDS on agency discounts under Section 194H and correctly deducted TDS under Section 194J for payments to Radio Jockeys. The deletion of interest under Section 201(1A) was also affirmed. The Tribunal relied on legal precedents and the assessee&#039;s arguments to support its conclusions.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the CIT(A)&#039;s decisions that the assessee was not required to deduct TDS on agency discounts under Section 194H and correctly deducted TDS under Section 194J for payments to Radio Jockeys. The deletion of interest under Section 201(1A) was also affirmed. The Tribunal relied on legal precedents and the assessee&#039;s arguments to support its conclusions.</description>
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