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    <title>2025 (9) TMI 1448 - SC Order</title>
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    <description>SC dismissed the Special Leave Petitions for inordinate delay (411, 1,059 and 50 days) in filing/refiling, finding the delays unexplained and providing no sufficient reason to admit them. The court declined to interfere with the HC judgments upholding disallowance under s.40(a)(i) for non-deduction of TDS under s.195 on payments (including salary reimbursements and other expenditure) to a foreign entity. The SLPs were dismissed on the ground of delay.</description>
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      <description>SC dismissed the Special Leave Petitions for inordinate delay (411, 1,059 and 50 days) in filing/refiling, finding the delays unexplained and providing no sufficient reason to admit them. The court declined to interfere with the HC judgments upholding disallowance under s.40(a)(i) for non-deduction of TDS under s.195 on payments (including salary reimbursements and other expenditure) to a foreign entity. The SLPs were dismissed on the ground of delay.</description>
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