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1982 (4) TMI 57 - HC - Income Tax
Extract:
.......ee had been completed and the amount of tax fully paid by him, the ITO, Salaries Circle (TDS), had no jurisdiction under s. 201 of the Act to demand further tax from the employer in respect of the tax short deducted relating to such employee. The question is answered in the affirmative and against the department. There will be no order as to costs.