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    <title>2014 (7) TMI 1276 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the revenue&#039;s appeal, reversing the CIT(A)&#039;s decisions on both grounds related to the non-deduction of TDS on commission, transportation, and interest expenses. The Tribunal held that the TDS payments were not made before the due dates specified in the relevant provisions, leading to the disallowance of the claimed deductions.</description>
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      <description>The Tribunal allowed the revenue&#039;s appeal, reversing the CIT(A)&#039;s decisions on both grounds related to the non-deduction of TDS on commission, transportation, and interest expenses. The Tribunal held that the TDS payments were not made before the due dates specified in the relevant provisions, leading to the disallowance of the claimed deductions.</description>
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