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High Court Upholds Tribunal Decision: No TDS Required on Lorry Hire Payments u/s 194C, Full Relief Granted.

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....TDS u/s 194C - non deduction of TDS on lorry hire payments - addition u/s 40(a)(ia) - vehicles hired from the sub-contractors - Tribunal was right in dismissing the appeal filed by the Revenue and granting full relief to the assessee. - HC....

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