TDS Credit Issue: Proceedings Against Petitioner Paused for Two Months to Utilize Rule 37BA(2) Option.

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....TDS deducted in the name of the managing partner of the petitioner firm has not been given credit to in the name of the firm - Proceedings, if any, initiated against the petitioner for recovery of amounts due under Ext.P1 order of assessment shall be kept in abeyance for a period of two months to enable the petitioner to avail the option under Rule 37BA(2) of the Income Tax Rules. - HC....