1995 (2) TMI 28

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....HIVAPPA  JUDGMENT SHIVAPPA J.--The petitioner is seeking for quashing the complaints in E.O.C.C. No. 1245 of 1989 on the file of the Additional Chief Metropolitan Magistrate, E.O.I., Madras. Th....

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....ner that no deduction was made and even the tax was paid as claimed and the provisions of section 276B of the Act are not attracted. the question whether the petitioner has contravened section 194A of....