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    <title>2023 (10) TMI 546 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal ruled in favor of the appellant, directing the jurisdictional AO to grant the refund of TDS credit for the assessment year 2018-19. The Tribunal emphasized that TDS credit should be given for the assessment year in which the corresponding income is assessable, overturning the decision of the CIT (Appeals). Consequently, the appellant&#039;s appeal was allowed, providing relief regarding the denial of TDS credit.</description>
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      <description>The Appellate Tribunal ruled in favor of the appellant, directing the jurisdictional AO to grant the refund of TDS credit for the assessment year 2018-19. The Tribunal emphasized that TDS credit should be given for the assessment year in which the corresponding income is assessable, overturning the decision of the CIT (Appeals). Consequently, the appellant&#039;s appeal was allowed, providing relief regarding the denial of TDS credit.</description>
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