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2008 (1) TMI 639 - AT - Income TaxExtract: .......ncy are not commission and, therefore, no provision of TDS under section 194H is applicable. We, therefore, reverse the order of authorities below and delete the imposition of tax and interest under section 201(1) and 201(1A) of the Act and accordingly allow the appeal of the assessee. 27. In the result, the appeal filed by the assessee is allowed.
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