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    <description>The ITAT upheld the CIT (A) order, dismissing all appeals by the assessee concerning the failure to deduct tax under Section 194A. The CIT (A) found the AO rectified the TDS rate, addressing the primary issue. Despite detailed submissions and calculations, the ITAT ruled that the CIT (A) correctly resolved the matter, emphasizing compliance with tax obligations and procedural rectification aspects.</description>
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      <description>The ITAT upheld the CIT (A) order, dismissing all appeals by the assessee concerning the failure to deduct tax under Section 194A. The CIT (A) found the AO rectified the TDS rate, addressing the primary issue. Despite detailed submissions and calculations, the ITAT ruled that the CIT (A) correctly resolved the matter, emphasizing compliance with tax obligations and procedural rectification aspects.</description>
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