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    <title>TDS Credit Denied by AO Due to Unreported Income; Case Sent Back for Detailed Examination.</title>
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    <description>Not allowing credit for the TDS - AO refused to allow credit for the TDS on the ground that the corresponding income was not offered for taxation - - Proper adjudication on this issue cannot be done unless complete factual scenario is looked into. - Matter restored back - AT</description>
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