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    <title>Court Rules PSF Charges Exempt from TDS u/s 194-I; Not Applicable for Payments on Customer&#039;s Behalf.</title>
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    <description>Short deduction of TDS - TDS u/s 194C OR 194I - PSF and X-Ray charges - PSF charges paid by the assessee on behalf of its customer, did not attract the provisions of section 194-I. - AT</description>
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