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    <title>2024 (8) TMI 539 - ITAT BANGALORE</title>
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    <description>The Tribunal overturned the Ld.CIT(A)&#039;s disallowance of TCS credit, ruling in favor of the assessee. It directed the Ld.AO to grant the TCS credit after verifying the declaration by the license holder, who did not claim the income or TCS. The appeal was allowed, supporting the assessee&#039;s claim.</description>
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      <link>https://www.taxtmi.com/caselaws?id=756835</link>
      <description>The Tribunal overturned the Ld.CIT(A)&#039;s disallowance of TCS credit, ruling in favor of the assessee. It directed the Ld.AO to grant the TCS credit after verifying the declaration by the license holder, who did not claim the income or TCS. The appeal was allowed, supporting the assessee&#039;s claim.</description>
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