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2016 (11) TMI 878 - AT - Income TaxTDS u/s 194J - Non deduction of tds on settlement and custody fees paid- Held that:- As relying on assessee's own case payment made by the assessee cannot be treated as a payment towards technical services and, at any rate, the companies having treated this amount as income and offered to tax the provisions of section 40(a)(ia) do not apply to the facts of the case. - Decided in favour of assessee
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