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    <title>2023 (4) TMI 568 - ITAT MUMBAI</title>
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    <description>The tribunal ruled in favor of the assessee on all grounds. It held that the gains from the sale of the sports broadcasting business are not taxable in India, the advertisement and subscription income is not chargeable to tax in India, and directed the deletion of disallowances for programming cost, transponder fees, and up-linking charges due to non-deduction of tax at source.</description>
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      <description>The tribunal ruled in favor of the assessee on all grounds. It held that the gains from the sale of the sports broadcasting business are not taxable in India, the advertisement and subscription income is not chargeable to tax in India, and directed the deletion of disallowances for programming cost, transponder fees, and up-linking charges due to non-deduction of tax at source.</description>
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