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2015 (10) TMI 2797 - ITAT CHENNAICredit for TDS - CIT(A) deleted the disallowance made by the AO u/s.199 in view of 1st and 2nd proviso - HELD THAT:- This issue is squarely covered in favour of the assessee by the decision of the Tribunal in assessee’s own case [2015 (11) TMI 9 - ITAT CHENNAI] wherein held we are not in a position to express any opinion whether the assessee is having any element of income from subscription charges received from various parties. Therefore, if the entire subscription received by the assessee is transferred to M/s. Sun TV and the assessee is entitled only for commission on subscription income, then the Tribunal’s decision relied by the assessee’s counsel is applicable. Accordingly, we are remitting the entire issue back to the file of the Assessing Officer to consider the issue afresh in the light of the above observation. Respectfully following the aforesaid decision of the Tribunal, we are remitting the entire issue back to the file of the Assessing Officer for fresh consideration - Appeal of the Revenue is partly allowed for statistical purposes.
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