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    <title>2003 (3) TMI 267 - ITAT CHANDIGARH</title>
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    <description>The ITAT set aside the Dy. CIT(A)&#039;s order and directed the AO to allow credit for TDS in the hands of the assessee, an AOP. The ITAT held that the AO was not justified in rectifying the order under s. 154 as the issue of credit for TDS in the case of jointly owned property was debatable. Consequently, the appeal was granted in favor of the assessee, and all grounds of the appeal were allowed.</description>
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    <pubDate>Fri, 21 Mar 2003 00:00:00 +0530</pubDate>
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      <title>2003 (3) TMI 267 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=61473</link>
      <description>The ITAT set aside the Dy. CIT(A)&#039;s order and directed the AO to allow credit for TDS in the hands of the assessee, an AOP. The ITAT held that the AO was not justified in rectifying the order under s. 154 as the issue of credit for TDS in the case of jointly owned property was debatable. Consequently, the appeal was granted in favor of the assessee, and all grounds of the appeal were allowed.</description>
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      <pubDate>Fri, 21 Mar 2003 00:00:00 +0530</pubDate>
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