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No TDS Liability on Ad Space in Kannada Newspaper: Section 194C Inapplicable, Additions Deleted.

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Full Text of the Document

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....TDS u/s 194C - expenditure incurred towards advertisement charges - selling and utilizing the advertisement space on a principal to principal basis in publication of Times of India (kannada edition) owned by BCCL - No TDS liability - Additions deleted - AT....