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2005 (5) TMI 263 - AT - Income TaxExtract: .......ll fours and is required to be applied. Respectfully following the aforesaid decision, we hold that assessee was not liable to deduct tax at source under s. 194A of the IT Act. The levy imposed on the assessee under ss. 201 and 201(1A) are rightly cancelled by CIT(A). We hold the impugned order. 8. In the result, appeal of the Revenue is dismissed.
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