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    <title>2011 (11) TMI 787 - ITAT AGRA</title>
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    <description>The Tribunal dismissed the appeals filed by the Revenue, upholding that the assessee was liable to deduct tax under Section 194C for payments made to contractors for hiring buses. It was determined that Section 194I was not applicable in this scenario, following a precedent set in the assessee&#039;s previous case. The decision emphasized the significance of consistency in legal interpretation and adherence to established precedents in tax matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=195566</link>
      <description>The Tribunal dismissed the appeals filed by the Revenue, upholding that the assessee was liable to deduct tax under Section 194C for payments made to contractors for hiring buses. It was determined that Section 194I was not applicable in this scenario, following a precedent set in the assessee&#039;s previous case. The decision emphasized the significance of consistency in legal interpretation and adherence to established precedents in tax matters.</description>
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