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2014 (1) TMI 1446 - AT - Income TaxApplicability of Section 194C of the Act - Violation of provisions of section 194J of the Act Requirement of TDS Payment made for professional services Held that:- The CIT(A) deleted the addition made by the A.O. and held that there was no requirement of making deduction at source u/s 194C of the Act - The decision in KUMS, Sikar vs. Income Tax Officer [2014 (1) TMI 935 - ITAT JODHPUR] and CIT vs. KUMS, Gajsinghpur & Ors. [2009 (1) TMI 781 - RAJASTHAN HIGH COURT] followed the order of the CIT(A) upheld - Decided against Revenue.
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