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Court Denies Assessee's Request for Tax Credit Refund Adjustment and Stay on Recovery u/ss 115JA, 226(3.

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....Refund of tax credit u/s 115JA – Recovery proceedings u/s 226(3) - attachment of bank account - assessee sought adjustment of refund u/s 115JA with tax dues and stay of recovery - Decided against the assessee - HC....

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