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GANGA SOLVENT versus STATE OF BIHAR


Tax deduction through crime and prosecution tax is required by the Government of India, where the interest payable under Sections 192 to 195 is less than Rs 10,000, then there is no need to prosecute the gross interest. It was less than Rs 10,000 and tax was paid so that the Indian Income Tax Act, 1961, provisions 192, 193, 194, 195, 201 (1A) and 276B were liable for prosecution.

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