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Appeal by person denying liability to deduct tax in certain cases - Section 248

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..... in certain cases - Section 248 Where under an agreement or other arrangement, the tax deductible on any income, other than interest, under section 195 is to be borne by the person by whom the .....

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..... d not the possibility of assessing of the income of the non-resident in the hands of the resident payer as no procedure of assessment of the income of the non-resident in the hands of the resident pay .....

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