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2008 (12) TMI 78 - HC - Income TaxAssessee indulged in the act of fabricating TDS certificates and collecting refund from the income tax department – fraudulent practice adopted by him for preparation of false TDS certificates and returns and obtaining refunds from Department - inclusion in the income of the assessee - income from such refunds is taxable as an income under a “residuary” head - Income tax Act considers the income earned legally as well as tainted income alike
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