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2006 (2) TMI 500 - AT - Income TaxExtract: .......sessee has conducted lottery scheme in the name of lsquo Tata Sumo Lucky Draw rsquo and assessee was responsible for payment of TDS. Therefore, Assessing Officer has rightly fastened the demand on the assessee and the learned CIT(A) has correctly upheld the order of the Assessing Officer. 11. In the result appeal filed by the assessee is dismissed.
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