Refund for denying liability to deduct tax in certain cases.

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....n cases. (1) Where,-- (a) under an agreement or other arrangement, in writing, the tax deductible on any income, other than interest in section 393(2) (Table: Sl. No. 17), is to be borne b....

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....Assessing Officer shall, by an order in writing, allow or reject the application as referred to in sub-section (1). (3) No application under sub-section (1) shall be rejected unless an opportunity ....