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2002 (8) TMI 258 - AT - Income TaxExtract: .......rigors of s. 271C. 12. Having regard to the aforesaid discussion, we hold that the assessee has established the existence of a reasonable cause for it having failed to comply with the provisions of s. 194A in not deducting the tax at source on the interest payment to the recipient-company. 13. In the result, the appeals of the assessee are allowed.
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