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2016 (7) TMI 113 - HC - Income TaxTDS on hiring charges paid for equipment hire charges before 01.06.2005 - held that:- Revenue does not seriously dispute that prior to 01.06.2005, as Section 194C stood, requirement of TDS on equipments higher charges did not arise. As the requirement of deducting tax at source for such charges arose only after the amendment post 01.06.2005, we have no hesitation in upholding the judgement of the Tribunal - in favour of assessee
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