2018 (11) TMI 1661

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....Ravi Malimath And K.Natarajan, JJ. Suryanarayana T For The Appellant. Jeevan J Neeralgi For The Respondent. Order ITA 634/2017 Heard. Appeal is admitted to consider the following substantial que....

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....a? ii. Whether the Tribunal was justified in holding that the Appellants were assessees-in-default under Section 201 of the Act for short deduction of taxes at source under Section 192 of the Act, w....