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2017 (6) TMI 295 - AT - Income TaxCredit of TDS without filing revised return after assessment - rectification u/s 154 - Held that:- CIT(A) was right in accepting the revised claim regarding grant of credit for TDS. This was a process of determination of correct tax liability of an Assessee and therefore the first appellate authority was fully justified in directing the AO to give credit to TDS on the basis of fresh claim in an application u/s.154 of the Act, supported by TDS certificate. We find no grounds to interfere with the order of the CIT(A).
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