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1995 (9) TMI 53 - HC - Income Tax
Extract:
.......use the Department can assess those amounts in the hands of the payee and it is not that these amounts will not be assessed at all. Thus, the Department will not suffer in any way. In view of the above, we answer the question referred in the affirmative, i.e., in favour of the assessee and against the Department. Parties shall bear their own costs.