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2017 (11) TMI 203 - HC - Income TaxTDS u/s 194C OR 194I - payment for for hiring of buses - Held that:- We are in respectful agreement of the decision of this Court in Commissioner Of Income Tax (TDS) Versus UPSRTC [2014 (8) TMI 462 - ALLAHABAD HIGH COURT] and therefore held that the provision of Section 194(C) would apply.
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