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    <title>2021 (3) TMI 324 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, directing the Revenue Department to refund the TDS amount not deposited by Koutons Group and the amount deposited by the assessee, minus tax payable, within two months. The decision emphasized the Department&#039;s duty to recover TDS from the deductor and grant the assessee TDS credit.</description>
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      <description>The Tribunal allowed the appeal, directing the Revenue Department to refund the TDS amount not deposited by Koutons Group and the amount deposited by the assessee, minus tax payable, within two months. The decision emphasized the Department&#039;s duty to recover TDS from the deductor and grant the assessee TDS credit.</description>
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