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    <title>2019 (1) TMI 468 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling that reimbursements for meeting, travel, consultancy, research, legal, seminar expenses, and software license renewals were not subject to withholding tax under section 195 of the Income Tax Act. The decision was made on 08.01.2019.</description>
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