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SLP dismissed as there was no requirement for sec. 194C TDS since assessee not liable to tax audit

October 10, 2019[2019] 109 taxmann.com 213 (SC)
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IT: Where High Court upheld Tribunal's order holding that since assessee's turnover did not exceed monetary limit under section 44AB assessee was not required to deduct tax at source under section 194C, SLP filed against said order was to be dismissed

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