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2005 (8) TMI 583 - ITAT AHMEDABADExtract: .......hat the assessee was not required to deduct the tax on the payment of Distributor rsquo s share by the assessee. Since we have already cancelled the orders of Assessing Officer under section 201(1)/201(1A), the penalty based upon such order cannot be sustained. The same are also cancelled. 8. In the result, the assessee rsquo s appeals are allowed.
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