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    <title>2016 (8) TMI 1575 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the decision to reject the application for credit of TDS amounting to Rs.3,61,059 by the assessee. The Tribunal emphasized the debatable nature of the issue regarding TDS credit availability for the relevant assessment year and concluded that rectification under section 154 was not applicable in such cases.</description>
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      <description>The Tribunal upheld the decision to reject the application for credit of TDS amounting to Rs.3,61,059 by the assessee. The Tribunal emphasized the debatable nature of the issue regarding TDS credit availability for the relevant assessment year and concluded that rectification under section 154 was not applicable in such cases.</description>
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