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    <title>2018 (5) TMI 1775 - ITAT KOLKATA</title>
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    <description>The Tribunal overturned the decisions of the Assessing Officer and Commissioner of Income Tax (Appeals) regarding the disallowance of printing charges under section 40(a)(ia) for failure to deduct tax at source. It classified the income from the journal publication activity as income from other sources, not business income, emphasizing the organization&#039;s charitable status. The Tribunal ruled in favor of the assessee, setting aside the disallowance of printing charges.</description>
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      <title>2018 (5) TMI 1775 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=275157</link>
      <description>The Tribunal overturned the decisions of the Assessing Officer and Commissioner of Income Tax (Appeals) regarding the disallowance of printing charges under section 40(a)(ia) for failure to deduct tax at source. It classified the income from the journal publication activity as income from other sources, not business income, emphasizing the organization&#039;s charitable status. The Tribunal ruled in favor of the assessee, setting aside the disallowance of printing charges.</description>
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      <pubDate>Thu, 24 May 2018 00:00:00 +0530</pubDate>
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