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    <title>2008 (3) TMI 2 - HIGH COURT OF DELHI</title>
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    <description>The court held that the assessee was liable to deduct tax at source on milk and milk products sold through concessionaires appointed by it. The court found that the relationship between the assessee and concessionaires constituted a principal to agent relationship, as evidenced by various factors such as ownership of milk booths, cash collections, and restrictions on selling other products. The court upheld the Tribunal&#039;s findings and dismissed the appeal, concluding that no substantial question of law arose from the case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=3351</link>
      <description>The court held that the assessee was liable to deduct tax at source on milk and milk products sold through concessionaires appointed by it. The court found that the relationship between the assessee and concessionaires constituted a principal to agent relationship, as evidenced by various factors such as ownership of milk booths, cash collections, and restrictions on selling other products. The court upheld the Tribunal&#039;s findings and dismissed the appeal, concluding that no substantial question of law arose from the case.</description>
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