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2004 (10) TMI 258 - AT - Income TaxExtract: .......ea that company failed to deduct the amount of Rs. 34,75,447 by way of TDS on purchases of pre printed packing material like tubes, cartons, corrugated boxes, etc. This issue is consequential to issue in ground No. 1 which has been decided in favour of assessee. AO is directed accordingly. 5. In the result, both the appeals of assessee are allowed.
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