860/CBDT.

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....: 240 Statute: Income - Tax Act, 1961 An instance has come to the notice of the Board where even though substantial refunds due were adjusted against the liability towards tax deduction at sourc....

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....tances have also come to the notice of the Board where the files are transferred from one Charge to another without mention of the effect of the refund due on its adjustment, etc. in the transfer memo....