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    <title>2015 (5) TMI 1247 - ITAT CUTTACK</title>
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    <description>The Tribunal set aside the orders of the CIT(A) and held that the assessee was not liable to deduct TDS on payments made to its constituents. The assessee was not deemed to be in default under Section 201(1) and was not liable for interest under Section 201(1A). The appeals of the assessee were allowed.</description>
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      <description>The Tribunal set aside the orders of the CIT(A) and held that the assessee was not liable to deduct TDS on payments made to its constituents. The assessee was not deemed to be in default under Section 201(1) and was not liable for interest under Section 201(1A). The appeals of the assessee were allowed.</description>
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