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2000 (10) TMI 8 - HC - Income TaxExtract: .......r holding that the petitioner should deduct the tax at source at the rate of 20 per cent. from the lump sum consideration paid by the petitioner to Alcan under an agreement dated November 4, 1982, and issue No abjection certificate for allowing the petitioner to remit two instalments of Canadian 61,000-each to Alcan after paying tax at 20 per cent.
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