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2000 (1) TMI 35 - HC - Income Tax
Extract:
.......tive deduction of income-tax subject to regular assessment in the hands of the payee/recipient. In this view of the matter, we do not find any infirmity in the impugned order passed by the Tribunal rejecting the Revenue s application for reference on the questions set out hereinabove. The petition is accordingly dismissed with no order as to costs.