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TDS u/s 194H - non deduction on bank guarantee commission - While it is termed as guarantee commission it is not in the nature of commission as it is understood in common business parlance and in the context of the section 194H. - demands under section 201(1) and 201(1A) r.w.s. 194H quashed - Tri

Income Tax - TDS u/s 194H - non deduction on bank guarantee commission - While it is termed as ‘guarantee commission’, it is not in the nature of ‘commission’ as it is understood in common business pa .....

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