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2011 (3) TMI 1019 - PUNJAB AND HARYANA HIGH COURTNon deduction of TDS - Commission - Held that:- A reading of the communication dated 4.12.2002 shows that it has been specifically mentioned therein that no tax at source in the current year is required to be deducted in respect of commission already paid in the previous year - Once a communication had been issued on the basis of which the assessee was not required to deduct the tax at source, he cannot be held liable on the basis of a subsequent communication to deduct tax at source after the expiry of the said period. The Revenue could initiate action against the agents to whom the payment was made as it was the income in their hands which was taxable - The appeals are dismissed.
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