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    <title>2019 (10) TMI 990 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the Assessee in various tax disputes regarding the non-deduction of Tax at Source on reimbursements, characterization of payments for hiring aircraft, classification of payments to consultancy firms, aircraft survey and maintenance, crew support services, advertisement rights, security deposit payments, and business and personnel security consultancy services. The Tribunal held that the payments were not subject to Tax at Source and did not qualify as Fees for Technical Services or royalty, ultimately dismissing the Revenue&#039;s appeals and upholding the Assessee&#039;s position.</description>
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