TDS Credit Granted to Current Bond Holder Despite Certificate Issued in Previous Owner's Name for Assessment Year 2005-06.

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....TDS credit - TDS certificate was issued in the name of the previous owner of the bond. - The fact that the TDS certificate refers to assessment year 2005-06 is of no consequence. The fact remains that the assessee has not claimed credit for TDS in any other assessment year. - credit allowed - AT....