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2011 (5) TMI 892 - AT - Income TaxExtract: .......ents would fall under provisions of section 194- C and not under section 194I of the Act. In view of the above, in our considered opinion, the ld. CIT(A) was justified in allowing relief to the assessee in both the years. 8. In the result, both the appeals filed by the Revenue are dismissed. The order pronounced in the open court on 31st May, 2011.
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