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1991 (1) TMI 1 - SUPREME COURT
Whether in an appeal filed under section 248, the Appellate Assistant Commissioner had jurisdiction to deal with the quantum of the sum chargeable under the provision of the said Act from which the assessee was liable to deduct tax under section 195 thereof - held that AAC's right is not restricted to total denial; but covers partial denial also with reference to payment subjected to deduction of tax at source.