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2015 (11) TMI 1567 - DELHI HIGH COURT

2015 (11) TMI 1567 - DELHI HIGH COURT - TMI - Disallowance u/s 40(a)(ia) - Held that:- The Court is unable to find any feature of the MoU in the present case, which is different from that in CIT v. Zebian Real Estate Pvt. Ltd [SEE Commissioner of Income Tax-IV v. Zebian Estate P. Ltd [2015 (11) TMI 932 - DELHI HIGH COURT] . Court is satisfied that such payments could not be characterized as brokerage only for the purposes of bringing it within the ambit of Section 194H of the Act. - ITA No. 885 .....

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No.3062/Del/2012 for the Assessment Year ( AY ) 2008-09. 4. The question that is urged by the Revenue in this appeal is whether the amount paid by the Respondent Assessee to M/s Vikram Electric Equipment Pvt. Ltd. (VEEPL) is to be disallowed under Section 40(a)(ia) of the Act since it is only in the nature of the commission paid for services. This question has been considered by the Court in a detailed order dated 5th November, 2015 in ITA No.257/2015 (CIT v. Zebian Real Estate Pvt. Ltd.) where .....

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