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2010 (10) TMI 904 - ITAT AHMEDABADExtract: .......with the AUDA for putting up advertisements on the hoarding sites which would be covered under section 194C and TDS would be required to be made by the assessee in the present case, according to this section. We hold accordingly, this issue of the assessee rsquo s appeal is partly allowed. 8. In the result, appeal of the assessee is partly allowed.
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