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      <description>TDS u/s 194C - payment of transportation of goods - sub-contracting - scope of the term &#039;Work&#039; - payments made to each lorry owner exceeded &amp;#8377; 50,000 - assessee liable to TDS u/s 194C - Tribunal failed to examine the facts - Tribunal ought to have adversely inferred against the assessee for having failed to place material to substantiate its oral assertion - HC</description>
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