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2019 (4) TMI 1453 - HC - Income TaxApplicability of Section 194A in relation to the payment of bank guarantee commission - excluding bank guarantee commission from the purview of Sec.194A, even when the payment was made prior to CBDT's Notification No.56/2012 dated 31.12.2012 - HELD THAT:- Revenue candidly pointed out that in case of Commissioner of Income TaxTDS2 Vs. Nimbus Communications Ltd. [2019 (2) TMI 650 - BOMBAY HIGH COURT] such an issue had come up for consideration, revenue's appeals were dismissed. Without recording separate reasons, this appeal is also dismissed.
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