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2004 (9) TMI 319 - ITAT COCHINExtract: .......or making the payment should deduct income-tax thereon. In the light of the above discussion, we are of the view that the order of the Commissioner (Appeals) holding that the assessee is not an assessee-in-default as contemplated under section 201 is liable to be confirmed. Ordered accordingly. 12. In the result, the appeal by Revenue is dismissed.
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