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    <title>2019 (3) TMI 992 - ITAT COCHIN</title>
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    <description>The Tribunal ruled in favor of the assessee, stating that the withdrawal of TDS credit under section 154 of the Income Tax Act was legally untenable. The decision emphasized that the issue was debatable and not suitable for rectification under section 154. The Tribunal allowed the appeal and directed the treatment of the TDS credit, specifying that it should not be claimed in any other assessment year when the income was offered for taxation.</description>
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      <title>2019 (3) TMI 992 - ITAT COCHIN</title>
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      <description>The Tribunal ruled in favor of the assessee, stating that the withdrawal of TDS credit under section 154 of the Income Tax Act was legally untenable. The decision emphasized that the issue was debatable and not suitable for rectification under section 154. The Tribunal allowed the appeal and directed the treatment of the TDS credit, specifying that it should not be claimed in any other assessment year when the income was offered for taxation.</description>
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