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2001 (9) TMI 5 - SC - Income TaxEmployees were Japanese and the salary in question had been paid by a Japanese-company in Japan. In addition thereto, the appellants had also paid salaries to these four employees but tax had been deducted at source - SCN issued - writ petition filed instead of replying SCN - The single judge dismissed the writ petition on the ground that alternative remedy was available - In appeal, the Division Bench took the same view - HC was right under section 226 of the Constitution to dismiss writ
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