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1990 (5) TMI 19 - HC - Income TaxExtract: .......ction 44AC of the Income-tax Act and to implement the circular dated 26th June, 1989, annexure P-1. They are also directed not to charge/ deduct income-tax on the excise duty payable by the petitioners., holding L-14 licences. No costs. Civil Miscellaneous Nos. 39 of 1990 and 20963 of 1989 in CWP No. 7161 of 1989 also stand disposed of accordingly.
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