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    <title>2009 (1) TMI 16 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted the application for waiver of pre-deposit of tax and penalties in a case concerning tax demands under the &quot;Management Consultant&quot; category for the period from 1.4.03 to 31.3.05. The tax was related to payments made to a foreign company for services and incentives paid to Directors. The Tribunal found that the issue of tax liability on payments to the foreign company was covered by a previous decision and decided to waive the pre-deposit until the appeal was resolved. The tax demand on Directors would be addressed during the appeal hearings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32251</link>
      <description>The Tribunal granted the application for waiver of pre-deposit of tax and penalties in a case concerning tax demands under the &quot;Management Consultant&quot; category for the period from 1.4.03 to 31.3.05. The tax was related to payments made to a foreign company for services and incentives paid to Directors. The Tribunal found that the issue of tax liability on payments to the foreign company was covered by a previous decision and decided to waive the pre-deposit until the appeal was resolved. The tax demand on Directors would be addressed during the appeal hearings.</description>
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