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1980 (4) TMI 54 - HC - Income TaxExtract: .......e, it is unnecessary to discuss these contentions further. In the result, we allow the appeal and the writ petition. We direct the third respondent to pay the entire amount due to the appellant tinder r. 37A(1) without deduction of any income-tax at source. In the circumstances, however, we direct the parties to bear their own costs in this appeal.
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