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    <title>2018 (2) TMI 1513 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals for the assessment years 2012-13 and 2013-14, while dismissing the revenue&#039;s appeal for 2014-15. The decisions were based on favorable precedents from the High Court and the Tribunal&#039;s earlier rulings, setting aside the orders of the lower authorities. The Tribunal ruled in favor of the assessee on issues related to the validity of the TDS officer&#039;s order, liability to deduct tax on discounts to distributors, liability under Section 194J on roaming charges, recovery of demand under Section 201(1), and charging of interest under Section 201(1A).</description>
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      <link>https://www.taxtmi.com/caselaws?id=356092</link>
      <description>The Tribunal allowed the assessee&#039;s appeals for the assessment years 2012-13 and 2013-14, while dismissing the revenue&#039;s appeal for 2014-15. The decisions were based on favorable precedents from the High Court and the Tribunal&#039;s earlier rulings, setting aside the orders of the lower authorities. The Tribunal ruled in favor of the assessee on issues related to the validity of the TDS officer&#039;s order, liability to deduct tax on discounts to distributors, liability under Section 194J on roaming charges, recovery of demand under Section 201(1), and charging of interest under Section 201(1A).</description>
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