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    <title>2021 (4) TMI 1140 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, affirming that the subscription charges collected by the assessee were not its income but were collected on behalf of Sun TV Network Limited. The court found no error in the Tribunal&#039;s order and dismissed the Revenue&#039;s appeals, stating that the orders of the Tribunal and the Commissioner of Income Tax (Appeals) were just and proper. The court concluded that there was no substantial question of law to interfere with the Tribunal&#039;s orders, thereby affirming the assessee&#039;s eligibility for TDS credit.</description>
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    <pubDate>Mon, 26 Apr 2021 00:00:00 +0530</pubDate>
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      <title>2021 (4) TMI 1140 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=407024</link>
      <description>The High Court upheld the Tribunal&#039;s decision, affirming that the subscription charges collected by the assessee were not its income but were collected on behalf of Sun TV Network Limited. The court found no error in the Tribunal&#039;s order and dismissed the Revenue&#039;s appeals, stating that the orders of the Tribunal and the Commissioner of Income Tax (Appeals) were just and proper. The court concluded that there was no substantial question of law to interfere with the Tribunal&#039;s orders, thereby affirming the assessee&#039;s eligibility for TDS credit.</description>
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      <pubDate>Mon, 26 Apr 2021 00:00:00 +0530</pubDate>
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