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        Case ID :
        Income Tax

        HC set aside a tax deducted at source (TDS) notice under Section...

        Tax Deduction Notice Quashed as Petitioner Proves Proper Tax Compliance and Appropriate Lower Rate Deduction Under Section 201(1)

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC set aside a tax deducted at source (TDS) notice under Section 201(1) where the petitioner demonstrated no failure to deduct or deposit tax. The court found no material evidence suggesting non-compliance with TDS requirements. The petitioner successfully established through a rejoinder affidavit that tax was appropriately deducted at a lower rate for specified payments. Consequently, the court determined that no further proceedings under Section 201 were justified, effectively nullifying the impugned notice and protecting the petitioner from unwarranted tax scrutiny.
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