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2005 (2) TMI 458 - AT - Income TaxExtract: .......urse of buying and selling the goods as envisaged in s. 194H of the Act. Accordingly, in the light of the foregoing discussion, we hold that the assessee had not made any commission payment to any person and hence there was no question of deducting any tax at source under s. 194H of the Act. 17. In the result, the appeal of the assessee is allowed.
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