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    <title>2017 (9) TMI 1105 - DELHI HIGH COURT</title>
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    <description>Where TDS credit had already been rectified and the accounts reconciled in line with Form 26AS, no further direction was required against the Income Tax Department. The writ petition was therefore closed on that aspect. The separate claim for interest arising from delayed remittance of TDS by the Controller of Defence Accounts was treated as an independent cause of action and was left open for separate pursuit, without any opinion on merits. The operative effect was that the tax-credit dispute stood resolved, while the interest claim remained available for independent proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=348348</link>
      <description>Where TDS credit had already been rectified and the accounts reconciled in line with Form 26AS, no further direction was required against the Income Tax Department. The writ petition was therefore closed on that aspect. The separate claim for interest arising from delayed remittance of TDS by the Controller of Defence Accounts was treated as an independent cause of action and was left open for separate pursuit, without any opinion on merits. The operative effect was that the tax-credit dispute stood resolved, while the interest claim remained available for independent proceedings.</description>
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      <pubDate>Tue, 12 Sep 2017 00:00:00 +0530</pubDate>
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