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1986 (7) TMI 183 - ITAT HYDERABAD-AExtract: .......partners but it was paid in their capacity as cine artists for acting in the films produced by the assessee as per agreement entered with them. Such payments are not hit by section 40(b). Thus, the Commissioner (Appeals) was justified in deleting the disallowance of Rs. 1,10,000. Thus, we uphold his order. 8. In the result, the appeal is dismissed.
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