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2018 (6) TMI 442 - ITAT KOLKATATDS u/s 194H - Disallowance of commission paid in relation to security transactions - addition u/s 40(a)(ia) - Held that:- The said payment was made by the assessee in relation to the security transactions carried out by him in the capacity of sub-broker and accordingly the said payment would not be liable for deduction of tax at source in terms of Explanation to section 194H of the Act. This finding was not controverted by the revenue before us - Decided against revenue
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