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    <description>The court held that the assessee was entitled to the credit for the tax deducted at source under s. 199 of the I.T. Act and was also entitled to a refund under s. 237 of the Act. The court ruled in favor of the assessee, answering the question in the affirmative. No costs were awarded as the assessee was not charged by her legal advisers.</description>
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      <link>https://www.taxtmi.com/caselaws?id=37853</link>
      <description>The court held that the assessee was entitled to the credit for the tax deducted at source under s. 199 of the I.T. Act and was also entitled to a refund under s. 237 of the Act. The court ruled in favor of the assessee, answering the question in the affirmative. No costs were awarded as the assessee was not charged by her legal advisers.</description>
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