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2018 (10) TMI 1509 - HC - Income TaxReopening of assessment - non-deduction of tds on Interest accrued on non-performing assets - Held that:- It could not be disputed by the learned counsel for the revenue that the similar issues came up before this Court in The Principal Commissioner of Income Tax-3, Ludhiana v. The Ludhiana Central Co-Op. Bank Ltd., Ludhiana [1986 (1) TMI 1 - SUPREME Court] dismissed the appeal filed by the revenue.
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