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    <title>2017 (9) TMI 1858 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the decision of the Ld CIT(A) regarding the disallowance under section 40(a)(ia) of the Act, ruling that tax deduction was not necessary for reimbursements as the payments made by the assessee to CKIL were already subjected to TDS by CKIL. Both the Revenue&#039;s appeal and the assessee&#039;s cross objection were dismissed, affirming the Ld CIT(A)&#039;s decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=284457</link>
      <description>The Tribunal upheld the decision of the Ld CIT(A) regarding the disallowance under section 40(a)(ia) of the Act, ruling that tax deduction was not necessary for reimbursements as the payments made by the assessee to CKIL were already subjected to TDS by CKIL. Both the Revenue&#039;s appeal and the assessee&#039;s cross objection were dismissed, affirming the Ld CIT(A)&#039;s decision.</description>
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      <pubDate>Mon, 11 Sep 2017 00:00:00 +0530</pubDate>
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