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2000 (11) TMI 63 - HC - Income Tax
Extract:
.......G, nothing more turns on that. 27. From a consideration of the relevant aspects, the view possible, according to me, is that exhibit P-4 has proceeded on an erroneous assumption, and the petitioners were not liable to be covered under section 194G of the Income-tax Act. Exhibit P-4 is, therefore, set, aside and the original petition stands allowed.