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    <title>Incentives to Dealers Misclassified as Commission by AO, Not Subject to TDS u/s 194H of Income Tax Act.</title>
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    <description>AO was not justified in treating the payment of incentives to the dealers as well as to another distributor, as payment of commission liable to TDS under section 194H of the Act - AT</description>
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      <description>AO was not justified in treating the payment of incentives to the dealers as well as to another distributor, as payment of commission liable to TDS under section 194H of the Act - AT</description>
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