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    <title>2020 (1) TMI 824 - BOMBAY HIGH COURT</title>
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    <description>The High Court upheld the ITAT&#039;s decision, dismissing the appeal challenging the order for Assessment Year 2010-2011. The Court found no substantial question of law in the appellant&#039;s challenges regarding payments to a holding company under sections 194J and 194H, and the admissibility of additional evidence under Rule 46A. The Court affirmed the ITAT&#039;s interpretation of the provisions, emphasizing procedural compliance and accurate application of tax laws in income tax disputes.</description>
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      <description>The High Court upheld the ITAT&#039;s decision, dismissing the appeal challenging the order for Assessment Year 2010-2011. The Court found no substantial question of law in the appellant&#039;s challenges regarding payments to a holding company under sections 194J and 194H, and the admissibility of additional evidence under Rule 46A. The Court affirmed the ITAT&#039;s interpretation of the provisions, emphasizing procedural compliance and accurate application of tax laws in income tax disputes.</description>
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