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Rectification Error in TDS u/s 194A: NOIDA's Interest Income Exemption Misjudged by Commissioner of Income Tax (Appeals.

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....Rectification of mistake u/s 154 - TDS u/s 194A - interest income of NOIDA to be eligible to exemption under Section 194A(3)(iii)(f) - CIT(A) has wrongly exercised his jurisdiction.....