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    <title>2018 (7) TMI 2052 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, confirming that the subscription fees and rent paid were reimbursements and not subject to TDS under Section 40(a)(ia) of the Income Tax Act. Additionally, the Tribunal upheld the CIT(A)&#039;s decision that the indemnity insurance expenses were allowable under Section 37(1), resulting in the dismissal of the Revenue&#039;s appeal in both cases.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, confirming that the subscription fees and rent paid were reimbursements and not subject to TDS under Section 40(a)(ia) of the Income Tax Act. Additionally, the Tribunal upheld the CIT(A)&#039;s decision that the indemnity insurance expenses were allowable under Section 37(1), resulting in the dismissal of the Revenue&#039;s appeal in both cases.</description>
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