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    <title>2013 (6) TMI 373 - ITAT CUTTACK</title>
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    <description>The Tribunal upheld the Assessing Officer&#039;s decision to treat the assessee as defaulting under Section 201(1) for not deducting TDS on payments to Broadcasters, confirming the applicability of TDS under Section 194C. The Tribunal also justified the levy of interest under Section 201(1A), in line with relevant legal precedents and court judgments, ultimately dismissing the appeals.</description>
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      <description>The Tribunal upheld the Assessing Officer&#039;s decision to treat the assessee as defaulting under Section 201(1) for not deducting TDS on payments to Broadcasters, confirming the applicability of TDS under Section 194C. The Tribunal also justified the levy of interest under Section 201(1A), in line with relevant legal precedents and court judgments, ultimately dismissing the appeals.</description>
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