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    <title>2005 (5) TMI 27 - DELHI High Court</title>
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    <description>The court dismissed the appeals, affirming the decisions of the Commissioner of Income-tax (Appeals) and the Tribunal. The employer&#039;s actions were deemed to be in good faith, and no substantial question of law was found to warrant further consideration. The employer was not held liable for the alleged shortfall in tax deduction at source on conveyance allowance and LTA, and the concurrent findings of the lower authorities were upheld.</description>
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