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    <title>2013 (7) TMI 142 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court directed the Income Tax Commissioner to determine if the contract between a cooperative society and the Department of Post and Telegraph is for the sale of goods or for carrying out works, to resolve the issue of tax deduction at the source. The Court emphasized the importance of aligning the tax deduction decision with the nature of the contract, citing relevant Supreme Court judgments. The petitioner was instructed to cooperate with the Commissioner for further proceedings, ensuring compliance with the final decision on TDS deduction.</description>
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    <pubDate>Wed, 08 May 2013 00:00:00 +0530</pubDate>
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      <description>The High Court directed the Income Tax Commissioner to determine if the contract between a cooperative society and the Department of Post and Telegraph is for the sale of goods or for carrying out works, to resolve the issue of tax deduction at the source. The Court emphasized the importance of aligning the tax deduction decision with the nature of the contract, citing relevant Supreme Court judgments. The petitioner was instructed to cooperate with the Commissioner for further proceedings, ensuring compliance with the final decision on TDS deduction.</description>
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      <pubDate>Wed, 08 May 2013 00:00:00 +0530</pubDate>
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