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    <description>The Tribunal upheld the disallowance of job work charges paid without deduction of TDS under Section 40(a)(ia) of the Income Tax Act, 1961. Despite citing legal precedents emphasizing the mandatory nature of TDS deductions, the Tribunal found no error in the lower authorities&#039; decisions and dismissed the assessee&#039;s appeal.</description>
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      <description>The Tribunal upheld the disallowance of job work charges paid without deduction of TDS under Section 40(a)(ia) of the Income Tax Act, 1961. Despite citing legal precedents emphasizing the mandatory nature of TDS deductions, the Tribunal found no error in the lower authorities&#039; decisions and dismissed the assessee&#039;s appeal.</description>
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