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2011 (5) TMI 1018 - AT - Income TaxExtract: .......he present case assessee paid commission to the agent not an employee. Therefore, the above provision of sec.115 WB (2) has no application to the facts of the case. In view of the above we find no infirmity in the order passed by the order of the ld. CIT(A) the appeal of the revenue is dismissed. 6. In the result appeal of the revenue is dismissed.
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