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2000 (9) TMI 250 - AT - Income TaxExtract: .......see has succeeded on the main issue that it was not liable to deduct tax at source under section 194C, the alternative contentions have become academic in nature and we need not adjudicate upon the same, in view of the Special Bench decision in the case of Rahulkumar Bajaj v. ITO 1999 69 ITD 1 (Nag.)(SB). 19. In the result, the appeals are allowed.
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