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    <title>2019 (1) TMI 1822 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) regarding the disallowance of a claim due to failure to deduct tax while making payments for assessment years 2014-15 and 2015-16. The Tribunal agreed that since the recipient had paid taxes on the amount received from the assessee, the disallowance was rightly deleted. Therefore, the appeals filed by the Revenue were dismissed, and the lower authority&#039;s order was upheld.</description>
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      <title>2019 (1) TMI 1822 - ITAT CHENNAI</title>
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      <description>The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) regarding the disallowance of a claim due to failure to deduct tax while making payments for assessment years 2014-15 and 2015-16. The Tribunal agreed that since the recipient had paid taxes on the amount received from the assessee, the disallowance was rightly deleted. Therefore, the appeals filed by the Revenue were dismissed, and the lower authority&#039;s order was upheld.</description>
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