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    <title>2003 (9) TMI 27 - MADRAS High Court</title>
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    <description>The court addressed issues regarding the interpretation of section 194H of the Income-tax Act, 1961 on tax deduction for commission and discounts. It considered conflicting orders of income-tax authorities and the validity of an interim injunction restraining tax deduction on rebates and discounts. The court deferred detailed consideration to the main writ petition on tax deductions, acknowledged the uncertainty caused by conflicting interpretations, and vacated the interim injunction to prevent financial complications, aiming to maintain legal clarity.</description>
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    <pubDate>Fri, 05 Sep 2003 00:00:00 +0530</pubDate>
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      <title>2003 (9) TMI 27 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=11136</link>
      <description>The court addressed issues regarding the interpretation of section 194H of the Income-tax Act, 1961 on tax deduction for commission and discounts. It considered conflicting orders of income-tax authorities and the validity of an interim injunction restraining tax deduction on rebates and discounts. The court deferred detailed consideration to the main writ petition on tax deductions, acknowledged the uncertainty caused by conflicting interpretations, and vacated the interim injunction to prevent financial complications, aiming to maintain legal clarity.</description>
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      <pubDate>Fri, 05 Sep 2003 00:00:00 +0530</pubDate>
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