1989 (9) TMI 8

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.... - -<br>Income Tax<br>Judge(s)&nbsp; : S. P. BHARUCHA., T. D. SUGLA JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA J. -One question is raised in this reference at the inst....

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....hat Explanation, assessed tax for the purpose means tax as reduced by that deducted at source or paid in advance. Having regard to this Explanation, the question is answered thus. The quantum of pe....