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    <title>2019 (7) TMI 534 - ITAT PUNE</title>
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    <description>The appeals regarding penalty, additions of reimbursement and IT support services as income, and interest levied for assessment years 2011-12 and 2012-13 were addressed. The Tribunal upheld the deletion of penalty and additions for both years, dismissing the appeals by the Revenue. The Tribunal ruled that the IT support services did not qualify as Royalty or Fees for Technical Services, leading to the deletion of these additions and allowing the appeals for both years.</description>
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      <description>The appeals regarding penalty, additions of reimbursement and IT support services as income, and interest levied for assessment years 2011-12 and 2012-13 were addressed. The Tribunal upheld the deletion of penalty and additions for both years, dismissing the appeals by the Revenue. The Tribunal ruled that the IT support services did not qualify as Royalty or Fees for Technical Services, leading to the deletion of these additions and allowing the appeals for both years.</description>
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