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    Omitted export-refund restriction cannot govern pending integrated-tax refund proceedings without an express saving or sunset clause.
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Liability to deduct TDS on payment of tax by employees – if the e...

Employers Exempt from TDS Deduction if Employees Pay Their Own Taxes Per Individual Returns.

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Income Tax September 10, 2014 Case Laws HC
Liability to deduct TDS on payment of tax by employees – if the employees had paid taxes as per the individual return/assessment, no amount as tax would be payable to that extent - HC

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Acts Income Tax