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2013 (12) TMI 602 - KARNATAKA HIGH COURTWhether the ground of appeal not raised before FAA be raised before the Tribunal through miscellaneous petition - Held that:- Where the Miscellaneous petition is dismissed the proper course of action is to file appeal against the original order - The appeal cannot be raised against the rejection of miscellaneous petition - The assessee has deducted the tax at source while paying commission - No substantial question of law arises - Decided against Revenue.
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