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    <title>2017 (7) TMI 1144 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions in a case involving the deletion of TDS and interest charges under various sections of the Income Tax Act, 1961. The Tribunal found that payments made by the assessee were not considered rent under Section 194I and that reimbursements to a co-venturer were not subject to TDS under Sections 194A/194H. The Tribunal dismissed the revenue&#039;s appeal, affirming the CIT(A)&#039;s orders and finding no errors in their decisions.</description>
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    <pubDate>Wed, 12 Jul 2017 00:00:00 +0530</pubDate>
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      <title>2017 (7) TMI 1144 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=273306</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decisions in a case involving the deletion of TDS and interest charges under various sections of the Income Tax Act, 1961. The Tribunal found that payments made by the assessee were not considered rent under Section 194I and that reimbursements to a co-venturer were not subject to TDS under Sections 194A/194H. The Tribunal dismissed the revenue&#039;s appeal, affirming the CIT(A)&#039;s orders and finding no errors in their decisions.</description>
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      <pubDate>Wed, 12 Jul 2017 00:00:00 +0530</pubDate>
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