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    <title>Assessing Officer&#039;s decision upheld as no TDS error found; PCIT&#039;s revision order set aside due to Tax Audit Report terminology.</title>
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    <description>Revision u/s 263 - there was no error in the order of the AO vis-à-vis the issue of the assessee having not deducted tax at source on any alleged granules work payment made to its related parties warranting disallowance of expenses @ 30% - PCIT surely was misguided by the incorrect words used by the Tax Auditor in the Tax Audit Report - Revision order set aside - AT</description>
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