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2012 (5) TMI 232 - AT - Income TaxDisallowance u/s 40(a)(ia) - TDS u/s 194C - C & F agents services - reimbursement of expenses - services procured from others to fulfil his own contract - It was submitted that many of the payments made by C and F agents are even not liable to TDS at all which include certain Government payments and on foreign companies directly on which no TDS is deductible - Held that: learned CIT(A) was justified in holding that on certain payments the provisions of ss. 194C and 195 were not applicable and, therefore, assessee was not liable to deduct TDS - Decided in favor of the assessee
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