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    <title>2010 (11) TMI 692 - ITAT, Mumbai</title>
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    <description>The Tribunal upheld that payments to NSICT were covered under Section 194C, not Section 194J, for tax deduction. The assessee was not liable under Section 201(1) as NSICT paid taxes, but interest under Section 201(1A) was applicable. The Tribunal found the order timely, dismissing the Revenue&#039;s appeal and partly allowing the assessee&#039;s cross-objection.</description>
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      <title>2010 (11) TMI 692 - ITAT, Mumbai</title>
      <link>https://www.taxtmi.com/caselaws?id=207778</link>
      <description>The Tribunal upheld that payments to NSICT were covered under Section 194C, not Section 194J, for tax deduction. The assessee was not liable under Section 201(1) as NSICT paid taxes, but interest under Section 201(1A) was applicable. The Tribunal found the order timely, dismissing the Revenue&#039;s appeal and partly allowing the assessee&#039;s cross-objection.</description>
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      <pubDate>Wed, 24 Nov 2010 00:00:00 +0530</pubDate>
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