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V. M. SALGAOCAR & BROS. LTD. versus INCOME TAX OFFICER


Tax deduction on source Tax deductions on contractor contractor payment of taxes on section 194C only have effect on Explan III before 1 7 1995, 1 7 before 1995, section 194C transport of goods Not Applicable to Act, 1961, Section 194C [Aconcor Dispatch Transport Co vs. CBDT (1996) 219 ITR 511 (P&H) not agreed]

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