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1999 (7) TMI 105 - ITAT MADRAS-AExtract: .......ted by the Government of Tamil Nadu will not come under the purview of section 194B of the Act. Therefore, we are not inclined to accept the stand taken by the revenue. 22. In view of the aforesaid discussions, in our opinion the assessee is bound to succeed and we order accordingly. 23. In the result, the appeals filed by the assessee are allowed.
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