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1995 (4) TMI 252 - GAUHATI HIGH COURTExtract: ....... respondents not to deduct tax at source on the basis of the impugned notice. However, I make it clear that the authority after prescribing the manner and the rate shall be at liberty to deduct tax at source. In the result, the petitions are allowed. However, in the facts and circumstances of the case I make no order as to costs. Petitions allowed.
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