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    <title>2017 (5) TMI 112 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals, affirming that the premium paid to MMRDA for additional FSI was not subject to TDS under section 194-I. The decision was based on established legal principles and precedents, maintaining consistency with previous judgments on similar matters. The Tribunal&#039;s analysis focused on the nature of the payment and its classification, ultimately ruling in favor of the Assessee based on the interpretation of relevant tax provisions and legal precedents.</description>
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