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    <title>Court Rules TDS u/ss 194C &amp; 194I Applies to Machinery Use Agreements Beyond Immovable Property Contexts.</title>
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    <description>TDS u/s 194C or 194I - No basis for confining the effect of the words “other agreement or arrangement for the use of“ “either separately or together“ in regard to the machinery, only if it is part of immovable property. - HC</description>
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