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2012 (8) TMI 1009 - AT - Income TaxShort tds deduction - whether it is in the nature of technical services or contract payment - Tds u/s 194J or 194C - addition under section 40(a)(ia) - assessee’s contention that the amounts paid are not in the nature of technical fees but only reimbursement of expenditure - Held that:- We are of the opinion that provisions of section 40(a)(ia) cannot be invoked for short deduction of tax. Therefore, the orders of AO and the CIT (A) on this issue are set aside and AO is directed to allow the amount as claimed.
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