Appeal to Commissioner(Appeals).

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....1) An assessee may prefer an appeal to the Commissioner (Appeals) where he is aggrieved by or an intimation issued or an order passed by any income-tax authority below the rank of the Commissione....

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....s required to bear the liability in respect of the tax deductible under section 195 on the income payable to a non-resident under any agreement or other arrangement and—     &....