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    <title>2016 (2) TMI 1367 - DELHI HIGH COURT</title>
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    <description>Amounts deposited as tax deducted at source were directed to be examined for relief under Section 89 of the Income-tax Act, 1961, with the authorities required to consider whether the applicant was entitled to spread-over relief for the income-tax liability. The Income Tax authorities were directed to assess the claim in accordance with law, and the respondent bank was to cooperate in making the necessary calculations. The application was disposed of with directions to consider and grant the permissible relief relating to TDS treatment under Section 89.</description>
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      <description>Amounts deposited as tax deducted at source were directed to be examined for relief under Section 89 of the Income-tax Act, 1961, with the authorities required to consider whether the applicant was entitled to spread-over relief for the income-tax liability. The Income Tax authorities were directed to assess the claim in accordance with law, and the respondent bank was to cooperate in making the necessary calculations. The application was disposed of with directions to consider and grant the permissible relief relating to TDS treatment under Section 89.</description>
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