Case laws on 194H of the I.T. Act

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plz suggest me some case laws of telecom companies in section 194H of the I.T. Act

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w.e.f. 1-6-2007 Section 194H has been amended to include "no deduction shall be made under this section on any commission or brokerage payable by Bharat Sanchar Nigam Limited or Mahanagar Telephone Nigam Limited to their public call office franchisees".

Since the section is clear no case laws on the subject possible

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