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    <title>2016 (12) TMI 350 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay dismissed the appellant&#039;s appeal challenging the disallowance of commission payment and non-deduction of TDS. The Court upheld the findings that the commission payment was genuine and not subject to TDS, based on previous judgments and the absence of establishment or assessed income in India for the non-resident company. The decision was grounded in the legal principles established by the Apex Court and previous High Court judgments, emphasizing the lack of substantial questions of law in the case.</description>
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      <description>The High Court of Bombay dismissed the appellant&#039;s appeal challenging the disallowance of commission payment and non-deduction of TDS. The Court upheld the findings that the commission payment was genuine and not subject to TDS, based on previous judgments and the absence of establishment or assessed income in India for the non-resident company. The decision was grounded in the legal principles established by the Apex Court and previous High Court judgments, emphasizing the lack of substantial questions of law in the case.</description>
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