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2018 (4) TMI 333 - AT - Income TaxTDS u/s 194H or 194J - tds on discount offered to pre-paid distributors - Held that:- As decided in assessee's own case assessee [2013 (1) TMI 516 - ITAT AHMADABAD] is not liable to deduct tax u/s.194H and 194J. Therefore, assessee is not in default for such TDS. On the principle of consistency and respectfully following the order of co-ordinate bench and in our considered opinion ld. CIT(A) has passed a detailed and reasoned order. - Decided in favour of assessee.
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