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Court Confirms TDS Demand and Interest Despite Payees Already Taxed u/s 201(1) and 201(1A.

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....Order u/s. 201 (1) r.w.s. 201(1A) - Non deduction of TDS - payees concerned have offered the same to tax and therefore, they duly stand assessed - Rejecting the contentions of the assessee, demand of TDS with interest confirmed - AT....

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