Refund for denying liability to deduct tax in certain cases

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....ases. 239A. (1) Where under an agreement or other arrangement, in writing, the tax deductible on any income, other than interest, under section 195 is to be borne by the person by whom the income is ....

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....ng, allow or reject the application: Provided that no application under sub-section (1) shall be rejected unless an opportunity of being heard has been given to the applicant. (3) The Assessing Offi....