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    <title>2019 (7) TMI 535 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision, dismissing the Revenue&#039;s appeal and providing relief to the assessee on all grounds of dispute. The deductions claimed under section 80IC were deemed eligible as the manufacturing activities were conducted in the notified area. Additionally, the Tribunal supported the CIT(A)&#039;s findings regarding the non-deduction of TDS on commission payments and the employees&#039; contribution to EPF. The order of the CIT(A) was deemed thorough and not erroneous, leading to the overall favorable outcome for the assessee in the case.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision, dismissing the Revenue&#039;s appeal and providing relief to the assessee on all grounds of dispute. The deductions claimed under section 80IC were deemed eligible as the manufacturing activities were conducted in the notified area. Additionally, the Tribunal supported the CIT(A)&#039;s findings regarding the non-deduction of TDS on commission payments and the employees&#039; contribution to EPF. The order of the CIT(A) was deemed thorough and not erroneous, leading to the overall favorable outcome for the assessee in the case.</description>
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