S. 192
--Deduction of tax at source--Motor accident--Compensation on account of death--Quantification--Victim a salaried person--Presumption that employer paid salary after deduction of tax at source--Notional sum not to be deducted for income-tax-- Vimal Kanwar v. Kishore Dan (SC) . . . 95
http://indiankanoon.org/doc/119587841/
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