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1992 (7) TMI 108 - AT - Income TaxExtract: ....... liability to make the payment is that of the assessee, which is clearly set out in the section. In our opinion, there is no double taxation. We are therefore inclined to agree with the ld.CIT (Appeals) on this issue. Accordingly we uphold the impugned order on this count. 7. to 9. These paras are not reproduced here, as they involve minor issues .
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