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2001 (10) TMI 762 - ITAT RAJKOTExtract: ....... any case, the assessee has subsequently paid the TDS amount despite section 194C not being attracted.The entire penalty is cancelled. If the assessee has already paid the amount of penalty, the Assessing Officer is directed to refund the same within three months of the receipt of this order. 9. In the result, the appeal of the assessee is allowed.
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