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2005 (6) TMI 213 - ITAT BANGALORE-B
Extract:
.......t the appellant was required to deduct tax as per provision of section 195 of the Act. Since the assessee failed to deduct such tax, the Assessing Officer was justified in treating the assessee as assessee-in-default under section 201 of the Act. We accordingly do not find any merit in all these appeals. In the result all the appeals are dismissed.