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    <title>Court Rules TDS Must Be Deducted on Freight Payments to Agents u/s 194C; No Bill Separation Allowed.</title>
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    <description>TDS u/s 194C - payment made by the assessee towards freight to Forwarding and Clearing Agents - non deduction of TDS u/s.40(a)(ia) - The Assessee cannot break-up the said bill into reimbursement and charges. - AT</description>
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