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2005 (9) TMI 225 - AT - Income TaxExtract: .......PL was not in the nature of a sum chargeable under the provisions of Indian IT Act and, therefore, the assessee-company was not liable to deduct tax as provided under s. 195. Therefore, the order passed by the assessing authority under the provisions of ss. 201(1) and 201(1A) is cancelled. 8. In result, this appeal filed by the assessee is allowed.
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