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2021 (5) TMI 234 - AT - Income TaxTDS u/s 194H - disallowance u/s 40(a)(ia) - Assessee has paid commission on credit cards to various banks without deducting tax at source - HELD THAT:- Following this decision and the decision in assessee's own case in the earlier years [2017 (10) TMI 1564 - ITAT MUMBAI] and[2016 (2) TMI 1300 - ITAT MUMBAI] Ld.CIT(A) deleted the disallowance made u/s. 40(a)(ia) r.w.s. 194H of the Act. We do not see any good reason to interfere with the decision of the Ld.CIT(A) in deleting the disallowance made u/s.40(a)(ia) of the Act. - Decided in favour of assessee.
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