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2018 (7) TMI 116 - AT - Income TaxTDS u/s 195 - tax payer’s failure in deducting TDS on export commission paid to various UAE based payees, involving proceedings u/s 201(1)/201(1A) - Held that:- The assessee’s commission expenditure in question is not taxable in the hands of its payees so as to attract TDS liability in its case as held in hon’ble apex court’s decision in GE India Technology Centre’s case [2010 (9) TMI 7 - SUPREME COURT OF INDIA]. The Revenue’s sole substantive ground fails accordingly. Sole issue herein pertains to the very kind of payments made to Dubai based entities as involved in preceding assessment year 2012-13. We appreciate this fair stand of the parties towards the bench to affirm the CIT(A)’s findings in the impugned latter assessment year as well.
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