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    <description>The tribunal allowed the appeals, determining that the provisions of section 194C were not applicable to the payments made by the assessee to Khaitan Services Ltd. Consequently, the demand and interest under sections 201(1) and 201(1A) were deemed unjustified.</description>
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      <description>The tribunal allowed the appeals, determining that the provisions of section 194C were not applicable to the payments made by the assessee to Khaitan Services Ltd. Consequently, the demand and interest under sections 201(1) and 201(1A) were deemed unjustified.</description>
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