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2013 (6) TMI 896 - AT - Income TaxExtract: .......ugh the assessee, who is association of stunt artists is not liable to deduct tax under s. 194J. No contrary judgment was brought to our notice by the Department. We, are, therefore, inclined to follow the decision of the Co-ordinate Bench as stated above and allow the appeals of the assessee. In the result, the appeals of the assessee are allowed.
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