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    <title>2014 (1) TMI 865 - ITAT BANGALORE</title>
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    <description>The Tribunal held that there was no obligation for the assessee to deduct tax at source under Section 194J for the payment made to the Managing Director. The orders treating the assessee as &#039;assessee in default&#039; and levying interest were cancelled, and the appeals by the assessee were allowed.</description>
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      <description>The Tribunal held that there was no obligation for the assessee to deduct tax at source under Section 194J for the payment made to the Managing Director. The orders treating the assessee as &#039;assessee in default&#039; and levying interest were cancelled, and the appeals by the assessee were allowed.</description>
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