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    <title>2025 (1) TMI 433 - TELANGANA HIGH COURT</title>
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    <description>The HC dismissed the appeal, affirming the Tribunal&#039;s decision that the appellant&#039;s services qualified as &quot;business auxiliary services&quot; under the Finance Act, 1994. The Tribunal&#039;s conclusion was based on agreements indicating the appellant&#039;s role in promoting clients&#039; products. The HC found no substantial question of law, as the Tribunal&#039;s findings were factual and supported by evidence. The appeal was dismissed due to the absence of a substantial legal question, emphasizing the significance of clear contractual terms and the difficulty of overturning factual determinations on appeal.</description>
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      <title>2025 (1) TMI 433 - TELANGANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=764371</link>
      <description>The HC dismissed the appeal, affirming the Tribunal&#039;s decision that the appellant&#039;s services qualified as &quot;business auxiliary services&quot; under the Finance Act, 1994. The Tribunal&#039;s conclusion was based on agreements indicating the appellant&#039;s role in promoting clients&#039; products. The HC found no substantial question of law, as the Tribunal&#039;s findings were factual and supported by evidence. The appeal was dismissed due to the absence of a substantial legal question, emphasizing the significance of clear contractual terms and the difficulty of overturning factual determinations on appeal.</description>
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