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    <title>2022 (7) TMI 400 - KERALA HIGH COURT</title>
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    <description>The court directed the Income Tax department to facilitate the transfer of TDS credit from the managing partner to the firm&#039;s account under Rule 37BA(2). Recovery proceedings against the petitioner were stayed for two months to allow compliance with the procedure. This decision enables the petitioner firm to transfer the TDS credit, resolving the issue raised in the petition.</description>
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      <description>The court directed the Income Tax department to facilitate the transfer of TDS credit from the managing partner to the firm&#039;s account under Rule 37BA(2). Recovery proceedings against the petitioner were stayed for two months to allow compliance with the procedure. This decision enables the petitioner firm to transfer the TDS credit, resolving the issue raised in the petition.</description>
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