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    <description>The Tribunal partly allowed the appeal, directing the Assessing Officer to verify aggregate payments for TDS under Section 194C and exclude genuine petrol and diesel reimbursements from TDS. It upheld Section 194C&#039;s applicability for vehicle hire charges, emphasizing oral contracts and parties&#039; conduct invoking TDS provisions.</description>
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      <description>The Tribunal partly allowed the appeal, directing the Assessing Officer to verify aggregate payments for TDS under Section 194C and exclude genuine petrol and diesel reimbursements from TDS. It upheld Section 194C&#039;s applicability for vehicle hire charges, emphasizing oral contracts and parties&#039; conduct invoking TDS provisions.</description>
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