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2013 (7) TMI 1076 - AT - Income TaxExtract: ....... 194C of the Act would not be attracted in the assessee’s case and consequentially the provisions of section 201(1) and 201(1A) of the Act will also not be applicable. Therefore, the ground raised by the assessee is allowed in its favour. 8. In the result, the appeal of the assessee is allowed. Order pronounced in the open Court on 10-07-2013
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