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    <title>2018 (10) TMI 374 - DELHI HIGH COURT</title>
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    <description>The court ruled in favor of the petitioners, directing the respondents to facilitate the reversal of Tax Deduction at Source (TDS) and ensure reimbursement of the withheld amounts. The allowances paid to the Development Officers were deemed necessary for their duties and should be exempt under Section 10(14)(i) of the Income Tax Act, as per Rule 2BB. The court granted relief to the petitioners by allowing the writ petitions.</description>
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      <description>The court ruled in favor of the petitioners, directing the respondents to facilitate the reversal of Tax Deduction at Source (TDS) and ensure reimbursement of the withheld amounts. The allowances paid to the Development Officers were deemed necessary for their duties and should be exempt under Section 10(14)(i) of the Income Tax Act, as per Rule 2BB. The court granted relief to the petitioners by allowing the writ petitions.</description>
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