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2017 (9) TMI 1514 - AT - Income TaxTDS u/s 194C or 194I - payment made as advertisement on hoardings - Held that:- As decided in assessee's own case the assessee has entered into a contract with other parties for display of advertisement of its client and the transaction is purely in the nature of contract for the work of advertising as defined in clause VA of Explanation to section 194C of the Act.
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