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2011 (12) TMI 603 - AT - Income TaxExtract: .......hall apply only in respect of any sum paid to a sub-contractor. Since we have taken the view that the hiring of lorries would not fall in the category of giving work on Sub-contract, in our view, the provisions of sec. 194C(3)(i) shall not apply to the instant case. 10. In the result, the appeal of the revenue is dismissed. Pronounced on 26.12.2011
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