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1981 (8) TMI 58 - HC - Income TaxExtract: .......annot be treated as an agent under s. 163 of the I.T. Act, 1961, and also proceeded against under s. 201 at the same time. In our view, this represents the proper approach to the statutory provisions under consideration. In the result, the question is answered in the negative and in favour of the assessee. Parties, however, to bear their own costs.
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