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2018 (12) TMI 1637 - HC - Income TaxTDS u/s 194H - disallowance u/s 40a(ia) - assessee had failed to deduct tax at source from commission paid to Banks for providing credit card services - HELD THAT:- The so called bank guarantee commission is not in the nature of commission paid to an agent but it is in the nature of bank charges for providing one of the banking service. The requirement of Section 194H of the Act, therefore, would not arise. No question of law arises
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