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1991 (7) TMI 383 - ITAT MUMBAIExtract: .......ector, partner or member. In the present case, the payees are firms and not any individuals which can fall within any of these categories. Therefore, in our opinion, section 40A(2) has been wrongly invoked for disallowing the commission in the present case. We would reverse the order of the Commissioner of Income-tax (Appeals) and allow the appeal.
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