Assessee claims ex-employee payments are capital compensation, not taxable salary; disputes applicability of Sections 201(1) and 201(1A).

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....TDS u/s 192 - Amount paid to Ex-empoyees - Profits in lieu of salary - the assessee was under bona fide belief that payment made to the ex-employees was in nature of capital compensation and that same was not taxable in the hands of recipients, that the provisions of section 201(1) and 201 (1A) were not applicable- AT....