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    <title>2019 (8) TMI 303 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay set aside the Certificate issued by the Deputy Commissioner of Income Tax (TDS) under section 197 of the Income Tax Act, 1961, due to excessive deduction rates. The Court found a breach of the principle of natural justice in a previous order and directed the Deputy Commissioner to issue a fresh order within four weeks. In the interim, the petitioner would continue under the deduction rates of the impugned order to protect both parties&#039; interests. The Court&#039;s decision aimed to ensure a fair resolution of the dispute.</description>
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      <description>The High Court of Bombay set aside the Certificate issued by the Deputy Commissioner of Income Tax (TDS) under section 197 of the Income Tax Act, 1961, due to excessive deduction rates. The Court found a breach of the principle of natural justice in a previous order and directed the Deputy Commissioner to issue a fresh order within four weeks. In the interim, the petitioner would continue under the deduction rates of the impugned order to protect both parties&#039; interests. The Court&#039;s decision aimed to ensure a fair resolution of the dispute.</description>
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