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    <title>Income Tax Commissioner correctly removes addition by Assessing Officer; foreign commission expenses not technical service fees.</title>
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    <description>TDS u/s 195 - foreign commission expenses - CIT (A) has rightly deleted the addition made by the AO u/s 40(a)(ia) of the Act treating the same being not covered under the ambit of fee for technical services u/s 9 or 195 of the Act. - AT</description>
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