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2012 (1) TMI 274 - HC - Income TaxExtract: ......., we feel that the contention of the Revenue is hypertechnical. TDS has been deducted at a higher rate under Section 192 on the footing that the commission is part of salaries . Thus the contention of the Revenue that Section 40(a)(ia) should have been applied does not have any merit and has to be rejected. 5. The appeals are accordingly dismissed.
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