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1962 (7) TMI 54 - BOMBAY HIGH COURTExtract: .......t the assessee was not an agent in India of the China Mills. In our opinion, therefore, the assessee should have deducted income-tax as required by section 18(3A) of the Act at the time he made the payment to the China Mills. Our answer to the question referred to us is, therefore, in the affirmative. Assessee shall pay the costs of the department.
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