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    <title>2017 (8) TMI 1409 - RAJASTHAN  HIGH COURT</title>
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    <description>The Tribunal ruled in favor of the respondent, dismissing the appellant&#039;s challenge on the liability for TDS on payments to milk societies and the Rajasthan Cooperative Dairy Federation (RCDF). The decision emphasized that the payments made were not for managerial services or falling under specific service categories requiring TDS deduction under sections 194H or 194J of the IT Act. The Tribunal&#039;s ruling was based on the absence of services qualifying for TDS obligations, leading to the rejection of the appellant&#039;s appeal.</description>
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      <description>The Tribunal ruled in favor of the respondent, dismissing the appellant&#039;s challenge on the liability for TDS on payments to milk societies and the Rajasthan Cooperative Dairy Federation (RCDF). The decision emphasized that the payments made were not for managerial services or falling under specific service categories requiring TDS deduction under sections 194H or 194J of the IT Act. The Tribunal&#039;s ruling was based on the absence of services qualifying for TDS obligations, leading to the rejection of the appellant&#039;s appeal.</description>
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