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2010 (8) TMI 963 - CALCUTTA HIGH COURT
Extract:
.......f evidence of payment made by the assessee to the transporters, the assessee cannot be saddled with the liability of deducting tax at source. Before us no other point has been urged not it is said that the aforesaid fact finding is truthful without any basis whatsoever. Hence, we dismiss the appeal having found no point of law having been involved.