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    <title>2021 (1) TMI 738 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal for Assessment Year 2011-12 and partly allowed the appeal for Assessment Year 2012-13. The disallowances of subscription fees and TDS payments were deleted, and the payments to retiring partners were allowed as deductions. The Tribunal also directed the Assessing Officer to grant the credit for the TDS amounts after due verification.</description>
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      <description>The Tribunal allowed the appeal for Assessment Year 2011-12 and partly allowed the appeal for Assessment Year 2012-13. The disallowances of subscription fees and TDS payments were deleted, and the payments to retiring partners were allowed as deductions. The Tribunal also directed the Assessing Officer to grant the credit for the TDS amounts after due verification.</description>
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