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High Court Rules Assessee Not in Default for Non-Deduction of Tax on Conveyance Allowances u/s 201.

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....Assessee in default u/s 201 for not deducting tax at source u/s 192 - action of the assessee, in not deducting tax at source from conveyance allowance paid to its workmen, was based on bonafide belief - HC....

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