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2015 (12) TMI 1561 - HC - Income TaxTDS u/s 194H - non deduction of tds - genuineness of the transaction - Held that:- Court is satisfied that such payments could not be characterized as brokerage only for the purposes of bringing it within the ambit of Section 194H of the Act. In that sense, the basic background facts concerning the MOU entered into by the Assessee with the VEEPL is no different from the MOU entered into by the Assessees in the similar cases with VEEPL as aforementioned. SEE Commissioner of Income Tax-IV v. Zebian Estate P. Ltd [2015 (11) TMI 932 - DELHI HIGH COURT] - Decided in favour of assessee
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