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    <title>2019 (6) TMI 547 - BOMBAY HIGH COURT</title>
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    <description>The High Court dismissed all appeals filed by the revenue, affirming the decisions of the Income Tax Appellate Tribunal. The Tribunal&#039;s rulings on tax deductions under sections 194C and 194J for outsourcing expenses, data storage charges, event management expenses, and insurance commission were upheld. The Court agreed with the Tribunal&#039;s findings that the nature of services rendered fell under clerical work, not requiring technical or managerial skills, and that tax should be deducted from the net insurance commission income.</description>
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      <description>The High Court dismissed all appeals filed by the revenue, affirming the decisions of the Income Tax Appellate Tribunal. The Tribunal&#039;s rulings on tax deductions under sections 194C and 194J for outsourcing expenses, data storage charges, event management expenses, and insurance commission were upheld. The Court agreed with the Tribunal&#039;s findings that the nature of services rendered fell under clerical work, not requiring technical or managerial skills, and that tax should be deducted from the net insurance commission income.</description>
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