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    <title>2019 (5) TMI 616 - ITAT DELHI</title>
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    <description>The appeal was partly allowed. The Tribunal directed the deletion of the disallowance related to salary payments, restricted the disallowance to 30% for other payments, and mandated verification to prevent double taxation. The assessing officer was also instructed to allow deductions in the year of TDS payment and to address any carry-forward of losses.</description>
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      <description>The appeal was partly allowed. The Tribunal directed the deletion of the disallowance related to salary payments, restricted the disallowance to 30% for other payments, and mandated verification to prevent double taxation. The assessing officer was also instructed to allow deductions in the year of TDS payment and to address any carry-forward of losses.</description>
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