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https://www.scconline.com/blog/post/2023/01/23/corporate-debtor-respondents-loan-agreement-financial-debt-demand-notice-section7-application-ibc-nclt-admited-appeal-challenging-order-dismissed/
Deduction of TDS and deposit in Form 16-A under Section 194-A of Income Tax Act proves the deduction was TDS relating to 'Interest other than interest on securities': NCLAT observes
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