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    <title>2020 (10) TMI 452 - ITAT CUTTACK</title>
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    <description>The Tribunal allowed the appeal of the assessee for statistical purposes, directing the Assessing Officer to verify the TDS claims by the recipients and allow credit to the assessee if the recipients had not claimed it. The Tribunal set aside the lower authorities&#039; orders and remanded the issue to the AO for fresh verification and adjudication in accordance with the law. The decision was based on the fact that commissions were directly paid to retailers by Reliance Telecom Ltd, and recipients had not claimed TDS in their returns, following the precedent set in a previous ITAT Delhi case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=399478</link>
      <description>The Tribunal allowed the appeal of the assessee for statistical purposes, directing the Assessing Officer to verify the TDS claims by the recipients and allow credit to the assessee if the recipients had not claimed it. The Tribunal set aside the lower authorities&#039; orders and remanded the issue to the AO for fresh verification and adjudication in accordance with the law. The decision was based on the fact that commissions were directly paid to retailers by Reliance Telecom Ltd, and recipients had not claimed TDS in their returns, following the precedent set in a previous ITAT Delhi case.</description>
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      <pubDate>Thu, 08 Oct 2020 00:00:00 +0530</pubDate>
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