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2016 (1) TMI 315 - AT - Income TaxTDS u/s 194J - non deduction of TDS on the rebates and incenties - CIT(A) deleted the disallowance - Held that:- There should be an agency among the parties for the payment of commission and brokerage to bring the parties within the ambit of section 194H. There is no dispute that the law relied by the counsel of the parties but the crux of the said law is that in the case of incentives and rebates where there is no element of Agency the provision u/s. 194H of the Act is not applicable. The facts and circumstances of the present case is similar of the law settled in CIT Vs. Intervet India Pvt. Ltd. [2014 (4) TMI 353 - BOMBAY HIGH COURT ] In view of the said circumstances we are of the view that the learned CIT(A) has passed the order judiciously and correctly which does not require to interference with this appeal at this stage. - Decided in favour of assessee
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