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    <title>2019 (2) TMI 1363 - ITAT DELHI</title>
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    <description>The appeal was partly allowed for statistical purposes, with specific issues remanded back to the Assessing Officer for fresh verification and consideration, ensuring adherence to the principles of natural justice. The Tribunal ruled in favor of the assessee on the disallowance of Rs. 2,58,00,000 for non-deduction of TDS under Section 194H, citing the absence of a principal-agent relationship. The grounds related to salary and wages disallowance, unexplained cash credit, and payments for facilitating land possession and movables were partly allowed for statistical purposes and remanded for further verification.</description>
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    <pubDate>Wed, 20 Feb 2019 00:00:00 +0530</pubDate>
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      <title>2019 (2) TMI 1363 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=375736</link>
      <description>The appeal was partly allowed for statistical purposes, with specific issues remanded back to the Assessing Officer for fresh verification and consideration, ensuring adherence to the principles of natural justice. The Tribunal ruled in favor of the assessee on the disallowance of Rs. 2,58,00,000 for non-deduction of TDS under Section 194H, citing the absence of a principal-agent relationship. The grounds related to salary and wages disallowance, unexplained cash credit, and payments for facilitating land possession and movables were partly allowed for statistical purposes and remanded for further verification.</description>
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