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2009 (12) TMI 674 - AT - Income TaxExtract: .......he payments of TDS. For this purpose, it may be mentioned that such claim of the assessee is even recognized by the provisions of section 40(a)( ia) and the assessee can claim the same in accordance with law in the year in which it has made the payment of TDS. 19. In the result, the appeal filed by the department is allowed in the manner aforesaid.
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