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    <title>No TDS Required u/s 194C for Excise Duty on Principal-to-Principal Sale Agreements.</title>
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    <description>Disallowance u/s 40(a)(ia) - excise duty was charged on the goods sold - The claim that the agreement of sale was on principal to principal basis is not controverted - No TDS u/s 194C - AT</description>
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