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    <title>2015 (5) TMI 1180 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellant by deleting the disallowance of TDS on Export Commission and Export Commission under section 40a(i) of the Income Tax Act. The charges of interest under sections 234A, 234B, and 234C, as well as the penalty under section 271(1)(c), were not sustained due to the non-taxability of the income in India and precedents cited.</description>
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      <description>The Tribunal allowed the appeal, ruling in favor of the appellant by deleting the disallowance of TDS on Export Commission and Export Commission under section 40a(i) of the Income Tax Act. The charges of interest under sections 234A, 234B, and 234C, as well as the penalty under section 271(1)(c), were not sustained due to the non-taxability of the income in India and precedents cited.</description>
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