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2021 (5) TMI 583 - ITAT PUNE
TDS u/s 194C - payment made by the AOP to its members - HELD THAT:- We notice that on identical facts and circumstances, the Co-ordinate Bench of the Tribunal in the case of ITO Vs. Shraddha & Mahalaxmi Joint Venture and others i[2014 (12) TMI 347 - ITAT PUNE] after making reference to the several judicial precedents including the case Swapnil RDS Joint Venture, [2014 (12) TMI 320 - ITAT PUNE] has provided relief to the assessee on this issue - Decided against revenue.