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    <title>2019 (1) TMI 1703 - BOMBAY HIGH COURT</title>
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    <description>The High Court dismissed the Tax appeals regarding the nature of Channel Placement fees and tax deduction requirements. It held that since a similar issue had been decided in favor of the assessee in a previous case, no further examination was necessary, and no question of law arose. The Court concluded that the disallowance of Channel Placement fees under section 40(a)(ia) when tax was deducted under a different section had already been decided in favor of the assessee in a previous judgment, leading to the dismissal of the appeals on this issue as well.</description>
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      <title>2019 (1) TMI 1703 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=285702</link>
      <description>The High Court dismissed the Tax appeals regarding the nature of Channel Placement fees and tax deduction requirements. It held that since a similar issue had been decided in favor of the assessee in a previous case, no further examination was necessary, and no question of law arose. The Court concluded that the disallowance of Channel Placement fees under section 40(a)(ia) when tax was deducted under a different section had already been decided in favor of the assessee in a previous judgment, leading to the dismissal of the appeals on this issue as well.</description>
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      <pubDate>Fri, 04 Jan 2019 00:00:00 +0530</pubDate>
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