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2013 (11) TMI 157 - AT - Income TaxTDS u/s 194H - Brokerage or sub-brokerage on securities – disallowance of sub-brokerage under section 40(a)(ia) - Held that:- According to the provisions of Section 194H Explanation(i) brokerage or sub-brokerage paid on units of mutual funds is not covered under the provisions of tax deduction at source – In this case Sub-brokerage paid was not for any other service but for services relating to securities – Decided against Revenue.
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