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2007 (8) TMI 243 - BOMBAY HIGH COURTCredit for tax deducted at source – assessee is a partner in a firm, he held equity shared in several limited companies from which dividend income was received – held that once the dividend income was assessed in the hands of the shareholder/assessee, the provision of section 199 are not applicable – assessee could not be denied credit for tax deducted at source by invoking first proviso to sec. 199
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