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Addition u/s.40(a)(ia) - TDS u/s 194C - purchase or job work - duty of appellate authority - legal...

Addition u/s.40(a)(ia) - TDS u/s 194C - purchase or job work - duty of appellate authority - legal rights of the Assessees to raise its contentions - it is incumbent on the part of the appellate forums, to thrash out the facts and legal contentions, with the aid of statutory provisions discussed in detail as may be canvassed before them .....

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