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    <title>2018 (8) TMI 1368 - CALCUTTA HIGH COURT</title>
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    <description>The High Court affirmed the Tribunal&#039;s decision, ruling that the disallowed deductions for selling expenses, sales promotional expenses, and packaging material purchases did not require tax deduction at source under Sections 194C and 194H. The Court found no errors in the factual analysis conducted by the lower authorities and dismissed the appeal, stating there was no legal issue to address. The stay petition was also rejected, with no costs awarded.</description>
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      <description>The High Court affirmed the Tribunal&#039;s decision, ruling that the disallowed deductions for selling expenses, sales promotional expenses, and packaging material purchases did not require tax deduction at source under Sections 194C and 194H. The Court found no errors in the factual analysis conducted by the lower authorities and dismissed the appeal, stating there was no legal issue to address. The stay petition was also rejected, with no costs awarded.</description>
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