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2008 (9) TMI 398 - AT - Income TaxExtract: .......pplicable to the facts of the case of the assessee and the assessee is entitled to taxes paid under s. 91(1) of the Act in subsequent periods. Accordingly, the grounds of appeal of Revenue relating to this issue in these two appeals are dismissed. 15. In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is allowed.
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