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Non deduction of TDS - period of limitation - The said proviso cannot be interpreted, as is sought to be done by the Department, to enable it to initiate proceedings for declaring an Assessee to be an Assessee in default u/s 201 for a period earlier than four years - HC

Income Tax - Non deduction of TDS - period of limitation - The said proviso cannot be interpreted, as is sought to be do .....

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