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    <title>2019 (5) TMI 1257 - ITAT DELHI</title>
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    <description>The Tribunal remanded the case back to the Assessing Officer to verify if payments towards advertisement expenditure were reimbursements, emphasizing the importance of proper documentation and compliance with TDS provisions. The Tribunal allowed the appeal for statistical purposes, stressing the need for verification of invoices to determine the nature of payments and prevent revenue leakage. The decision recognized the payments as reimbursements but highlighted the necessity of ensuring compliance with tax laws.</description>
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      <description>The Tribunal remanded the case back to the Assessing Officer to verify if payments towards advertisement expenditure were reimbursements, emphasizing the importance of proper documentation and compliance with TDS provisions. The Tribunal allowed the appeal for statistical purposes, stressing the need for verification of invoices to determine the nature of payments and prevent revenue leakage. The decision recognized the payments as reimbursements but highlighted the necessity of ensuring compliance with tax laws.</description>
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