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2008 (8) TMI 388 - ITAT BOMBAY-LExtract: .......sment year, the wording unless he himself is liable to pay income-tax as an agent is not present in section 195. Hence, that case law does not apply to the impugned assessment year. Thus, we apply the plain meaning of the section and confirm the order of the first appellate authority. 6. In the result, the appeal filed by the assessee is dismissed.
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