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    <title>2013 (4) TMI 419 - ITAT CUTTACK</title>
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    <description>The Tribunal allowed the appeal of the assessee, ruling that the failure to give TDS credit constituted a mistake apparent from the record. The Assessing Officer was directed to grant the credit petitioned by the assessee under section 154 of the Income Tax Act, 1961, based on the provisions of Section 199 and Rule 37BA for TDS credit allocation.</description>
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      <description>The Tribunal allowed the appeal of the assessee, ruling that the failure to give TDS credit constituted a mistake apparent from the record. The Assessing Officer was directed to grant the credit petitioned by the assessee under section 154 of the Income Tax Act, 1961, based on the provisions of Section 199 and Rule 37BA for TDS credit allocation.</description>
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