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2005 (7) TMI 306 - AT - Income TaxExtract: .......ing the same, the same are hereby sustained alongwith the reasons mentioned therein. In other words, the relationship between the assessee company and its distributor is principal and agent basis and the assessee was entitled to deduct the TDS on commission which he failed to do so. 43. In the result, both the appeals of the assessee are dismissed.
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