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2009 (1) TMI 60 - HC - Income TaxDeduction claimed for commission paid to agents (M/s. O. M. C.). - payment of commission by one firm to another firm – payment made to M/s. O. M. C. is nothing but payment made to partners - When the partners in both the firms are the same and there is nothing on record to indicate regarding any other services rendered by M/s. O. M. C. except to the appellant, in our view, section 40(b) is rightly invoked - formation of M/s. O. M. C. is to avoid tax – deduction not allowed
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