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Since the assessee is working as sole selling agent the provisions of section 194J or 194C and 40(a)(ia) not attracted where the payment is made directly to the principal without reflecting in the books of accounts.

Income Tax - Since the assessee is working as sole selling agent the provisions of section 194J or 194C and 40(a)(ia) not attracted where the payment is made directly to the principal without reflecti .....

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