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1997 (10) TMI 21 - MADRAS HIGH COURTExtract: .......this view of the matter, we are of the opinion that the Tribunal was not correct in holding that the assessee was justified in deducting tax at source on the net amount of interest paid to the recipient, Therefore, we answer the question of law referred to us in the negative and in favour of the Revenue. However, there will be no order as to costs.
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