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2018 (7) TMI 1973 - AT - Income TaxShort deduction of tds - TDS u/s 194J or 194C - payments made to field agents - disallowance u/s 40(a)(ia) - whether payments were made for conducting market research survey and on data analysis/tabulation, thus falling under section 194J of the Act and warranting deduction of tax at 10%? - HELD THAT:- As decided in assessee's own case [2016 (7) TMI 1394 - ITAT MUMBAI] provisions of Sec. 40(a)(ia) have no application when there is short deduction of tax - Decided against revenue
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