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    <title>Section 44BB Taxation: Consumables with Hired Machinery Deemed Taxable as Royalty and Fees for Technical Services.</title>
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    <description>Section 44BB is applicable only with respect to Royalty and FTS but since consumables were supplied along with P&amp;M given on hire, therefore, the receipts were taxable u/s 44BB - AT</description>
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      <description>Section 44BB is applicable only with respect to Royalty and FTS but since consumables were supplied along with P&amp;M given on hire, therefore, the receipts were taxable u/s 44BB - AT</description>
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