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    <title>2018 (5) TMI 582 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, a cellular service provider, in a case involving failure to deduct TDS on commission payments to distributors and roaming charges. The Tribunal considered conflicting High Court decisions and the principle favoring the assessee in tax matters. The appellant&#039;s appeals were allowed, while the Revenue&#039;s appeal against the CIT(A) order was dismissed as infructuous due to the Tribunal&#039;s ruling in favor of the appellant on the TDS issues. The orders were pronounced on 1st May 2018.</description>
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      <title>2018 (5) TMI 582 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=360018</link>
      <description>The Tribunal ruled in favor of the appellant, a cellular service provider, in a case involving failure to deduct TDS on commission payments to distributors and roaming charges. The Tribunal considered conflicting High Court decisions and the principle favoring the assessee in tax matters. The appellant&#039;s appeals were allowed, while the Revenue&#039;s appeal against the CIT(A) order was dismissed as infructuous due to the Tribunal&#039;s ruling in favor of the appellant on the TDS issues. The orders were pronounced on 1st May 2018.</description>
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      <pubDate>Tue, 01 May 2018 00:00:00 +0530</pubDate>
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