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2006 (3) TMI 79 - ANDHRA PRADESH HIGH COURTTDS – petitioner seek a declaration by this writ petition that there was no liability on the first respondent to deduct tax at source in terms of section 192 of the Income-tax Act, 1961 (for short "the Act") in the matter of rent respecting any accommodation provided by the second respondent to the members of the petitioner associations. They also seek a writ of prohibition restraining the first respondent from enforcing the provisions of section 192 of the Act against the petitioners with regard to a "non-existing perquisite" and also restraining respondents Nos. 3 and 4 from treating the first respondent as an assessee in default
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