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    <title>2019 (2) TMI 1966 - ITAT BANGALORE</title>
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    <description>The tribunal dismissed all three appeals filed by the revenue, upholding the CIT(A)&#039;s orders. The decision was based on the consistent application of the Karnataka High Court&#039;s judgment in a similar case, the assessee&#039;s previous favorable tribunal orders, and the factual analysis confirming the Principal to Principal relationship between the assessee and the distributor. The tribunal affirmed the CIT(A)&#039;s cancellation of the orders under sections 201(1) and 201(1A) of the IT Act for the relevant assessment years.</description>
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      <description>The tribunal dismissed all three appeals filed by the revenue, upholding the CIT(A)&#039;s orders. The decision was based on the consistent application of the Karnataka High Court&#039;s judgment in a similar case, the assessee&#039;s previous favorable tribunal orders, and the factual analysis confirming the Principal to Principal relationship between the assessee and the distributor. The tribunal affirmed the CIT(A)&#039;s cancellation of the orders under sections 201(1) and 201(1A) of the IT Act for the relevant assessment years.</description>
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