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2010 (3) TMI 1109 - ITAT BANGALORE
Extract:
.......e were no involvements of any service elements in such transactions, the provisions of s.194H of the Act have no role to play. As such, the applicability of the provisions of s. 40(a) (ia) of the Act also do not arise. It is ordered accordingly. 8. In the result, the Revenue's appeal is dismissed. Pronounced in the open court on this 19.3.2010.