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2002 (2) TMI 320 - AT - Income TaxExtract: ....... was in default for non-deduction of tax under s. 195 of the Act. 29. Having regard to the above facts and circumstances of the case, we hold that the assessee cannot be deemed to be an assessee in default under s. 201(1) and also not liable to interest under s. 201(1A) of the Act. We order accordingly. 30. In the result, the appeal stands allowed.
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