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Assessing Officer's TDS Disallowance u/s 195 Upheld Due to Absence of Section 197(2) Certificate.
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....TDS u/s 195 - assessee having not obtained the necessary Certificate u/s.197(2), the disallowance made by the AO on account of non-deduction of TDS is on a right footing and does not call for any interference. - AT....
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