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2011 (11) TMI 11 - HC - Income TaxTDS u/s 194C - assessee awarded contract to different contractors - contract in question was a composite contract for erection of the transmission lines and for supply of material - Appellate Tribunal has recorded a finding of fact that the agreement was split into two parts - Tribunal held that tax was required to be deducted only from that part of the contract which dealt with erection of the transmission lines falling within the scope of Section 194C of the Income Tax Act. 1961 - not find any substantial question of law - Case Dismissed
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