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    <title>Court Confirms TDS Demand and Interest Despite Payees Already Taxed u/s 201(1) and 201(1A.</title>
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    <description>Order u/s. 201 (1) r.w.s. 201(1A) - Non deduction of TDS - payees concerned have offered the same to tax and therefore, they duly stand assessed - Rejecting the contentions of the assessee, demand of TDS with interest confirmed - AT</description>
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