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2011 (8) TMI 1158 - AT - Income TaxExtract: .......ussions, we hold that assessees before us were not required to deduct the tax at source in respect of the amounts payments paid to RSAMB either as contribution or for execution of the development work. Hence, the appeals are allowed. 3. In the result, the appeals of the assessees are allowed. The order is pronounced in the open Court on 05-08-2011.
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