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2006 (5) TMI 419 - AT - Income TaxExtract: ......., section 194C was not applicable and assessee was not required to deduct tax at source under that section - Held, yes . In view of our discussion above, we hold that the assessee is not required-to deduct tax at source under section 194C of the Act. Accordingly, the appeals of assessee are to be allowed. In the result, all the appeals are allowed.
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