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2023 (8) TMI 226 - DELHI HIGH COURTDemand u/s 201(1)/201(1A) - demand notice issued u/s 156 - petitioner ought to have deducted tax at source u/s 194I - HELD THAT:- As revenue, cannot but accept that the impugned order cannot be sustained, having regard to the judgment rendered in DLF Homes Panchkula Pvt. Ltd [2023 (4) TMI 399 - DELHI HIGH COURT]. Having regard to the aforesaid, the impugned order and the demand notice are quashed.
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