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    <title>2021 (3) TMI 1408 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee, upholding the CIT(A)&#039;s decision regarding tax withholding liability under section 248 of the Income Tax Act 1961 for the assessment year 2015-16. The Tribunal dismissed the appeal, stating that no tax withholding obligation existed for payments made for software, aligning with a recent Supreme Court decision.</description>
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      <description>The Tribunal ruled in favor of the assessee, upholding the CIT(A)&#039;s decision regarding tax withholding liability under section 248 of the Income Tax Act 1961 for the assessment year 2015-16. The Tribunal dismissed the appeal, stating that no tax withholding obligation existed for payments made for software, aligning with a recent Supreme Court decision.</description>
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