Where the amount of sub-contract payments made by the assessee though without tax deduction at source,...

Where the amount of sub-contract payments made by the assessee though without tax deduction at source, has been included by the recipient in his return of income and the said recipient had paid taxes on the income relatable to such receipts, then there is no merit in holding the assessee to be in default for not deducting tax at source - AT .....

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