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    <title>2021 (9) TMI 760 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s orders, dismissing the Department&#039;s appeals regarding disallowances for royalty payments and non-deduction of TDS on commission payments to foreign companies. The Tribunal found the payments were legitimate business expenses and not subject to TDS, citing previous judgments and consistent legal interpretations in favor of the assessee. The decision was announced on 13th September 2021.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s orders, dismissing the Department&#039;s appeals regarding disallowances for royalty payments and non-deduction of TDS on commission payments to foreign companies. The Tribunal found the payments were legitimate business expenses and not subject to TDS, citing previous judgments and consistent legal interpretations in favor of the assessee. The decision was announced on 13th September 2021.</description>
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