TMI Blog2012 (9) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... C X X X X Extracts X X X X X X X X Extracts X X X X ..... Consequently, Section 194H of the Income Tax Act, 1961, has no application.
The civil appeal filed by the Department is dismissed with no order as to costs.
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