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2009 (5) TMI 621 - AT - Income TaxExtract: .......preneurs cannot be termed as works contract . The impugned order is, therefore, set aside and the applicability of section 194C is ruled out. That being the position there cannot be any question of treating the assessee as in default under section 201(1) or charging any interest under section 201(1A). 13. In the result, all the appeals are allowed.
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