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2009 (5) TMI 620 - AT - Income TaxExtract: .......debited by the assessee in its accounts is subject to provisions of law contained in section 194H of the Act. There is no liability on the part of the assessee to deduct any tax on the amount of trade discount given to its dealers. Therefore, disallowance of Rs. 1,42,43,565 is deleted. 13. In the result, the appeal filed by the assessee is allowed.
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