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    <description>The Tribunal dismissed the revenue&#039;s appeals, affirming that payments for transmission, SLDC, and wheeling charges were not subject to TDS under section 194J or 194C. The assessee was found not liable to pay interest under section 201(1A). The Tribunal upheld the CIT(A)&#039;s decision to cancel the demands raised by the Assessing Officer.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeals, affirming that payments for transmission, SLDC, and wheeling charges were not subject to TDS under section 194J or 194C. The assessee was found not liable to pay interest under section 201(1A). The Tribunal upheld the CIT(A)&#039;s decision to cancel the demands raised by the Assessing Officer.</description>
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