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    <title>2020 (3) TMI 83 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the Order-in-Appeal and allowing the appeal. The decision was based on the principle of avoiding double taxation on the distributor&#039;s commission, which is considered part of the M.R.P. on which tax has already been paid by the main operator. The Tribunal referred to previous decisions involving similar cases to establish that the commission need not be separately taxed if tax has been paid on the M.R.P., ensuring revenue neutrality and overturning the tax liability imposed by the Revenue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=392939</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the Order-in-Appeal and allowing the appeal. The decision was based on the principle of avoiding double taxation on the distributor&#039;s commission, which is considered part of the M.R.P. on which tax has already been paid by the main operator. The Tribunal referred to previous decisions involving similar cases to establish that the commission need not be separately taxed if tax has been paid on the M.R.P., ensuring revenue neutrality and overturning the tax liability imposed by the Revenue.</description>
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      <pubDate>Fri, 13 Dec 2019 00:00:00 +0530</pubDate>
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