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2003 (3) TMI 267 - AT - Income TaxExtract: .......the same under s. 154 of the IT Act and the Dy. CIT(A) was not justified in upholding such order. In view of these facts, we set aside the order of the Dy. CIT(A) and direct the AO to allow credit for the TDS in the hands of the assessee. All the grounds of appeal of the assessee are allowed. 7. In the result, the appeal of the assessee is allowed.
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