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2000 (9) TMI 215 - AT - Income Tax
Extract:
.......ably through his counterpart having TDS jurisdiction over the assessee and that this order does not affect any liability under s. 201(1A), or under such other provisions of law as may be applicable for delayed deposits of taxes deducted at source as may be imposed on the assessee in accordance with the law. 10. In the result, the appeal is allowed.