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    <title>2025 (3) TMI 554 - BOMBAY HIGH COURT</title>
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    <description>The petition concerned liability to deduct and pay tax collected at source on transactions routed through an online portal. The petitioner argued that the portal only facilitated meetings between buyers and sellers, that the contracts were concluded offline, that it was not the liable electronic commerce operator, and that the sellers had already paid the tax. On that prima facie basis, and pending reply and further hearing, the Bombay High Court granted interim protection by staying implementation and execution of the impugned order until further orders.</description>
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      <description>The petition concerned liability to deduct and pay tax collected at source on transactions routed through an online portal. The petitioner argued that the portal only facilitated meetings between buyers and sellers, that the contracts were concluded offline, that it was not the liable electronic commerce operator, and that the sellers had already paid the tax. On that prima facie basis, and pending reply and further hearing, the Bombay High Court granted interim protection by staying implementation and execution of the impugned order until further orders.</description>
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