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    <title>No TDS u/s 194C for By-Products Retained by Millers; No Transfer of Property as Milling Charges.</title>
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      <description>TDS u/s 194C on by products - consideration in kind - milled / shelled paddy as retained by the millers and the same has a marketable value - the property in the by-product was not passed on by the assessee / Procurement Agencies as milling charges - No TDS liability</description>
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