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2000 (3) TMI 1039 - AT - Income TaxExtract: .......as no actual payment by the assessee under the agreements and therefore, there as no liability to deduct tax and that when the payee has paid the tax on the royalty/commission on the footing that they were income from business, the Assessing Officer had no jurisdiction to demand the tax from the assessee. 35. In the result, the appeals are allowed.
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