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    <description>The Tribunal ruled in favor of the assessee, affirming that the transaction of purchasing printed material was a sale and purchase transaction, not a contract for supply. Therefore, the assessee was not liable to deduct tax at source under section 194C. The Tribunal dismissed the appeals filed by the Revenue, upholding the decision of the Commissioner of Income-tax (Appeals).</description>
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      <description>The Tribunal ruled in favor of the assessee, affirming that the transaction of purchasing printed material was a sale and purchase transaction, not a contract for supply. Therefore, the assessee was not liable to deduct tax at source under section 194C. The Tribunal dismissed the appeals filed by the Revenue, upholding the decision of the Commissioner of Income-tax (Appeals).</description>
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