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2012 (11) TMI 222 - AT - Income TaxDisallowance u/s. 40(a)(ia) of the Act for non-deduction of TDS - Held that:- Amount paid towards “Rent and amenities” would not fall in the category of “Fee for technical services - in the interest of natural justice, issue of determining the market value of “Rent and amenities” is set aside to the file of the AO subject to the provisions of sec.194-I, and exclude the same from the purview of sec. 194J of the Act - In the result, the appeal filed by the assessee is treated as allowed for statistical purposes.
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