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1998 (3) TMI 105 - HC - Income TaxExtract: .......ly no relevance in judging the legality as to deduction of income-tax at source. As the case of the petitioners squarely falls under section 206C, it is not open to them to contend that the deduction of tax at source is not permissible in law. For the aforesaid reasons, all the writ petitions fail and are hereby dismissed with no order as to costs.
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