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1983 (7) TMI 98 - ITAT DELHI-BExtract: .......e if the concept of tax deducted at source is linked up with the inclusion of income relating to that deduction. 6. For the above reasons, we are of the view that the assessee cannot get the benefit of tax deducted at source in respect of the aforesaid two amounts for the assessment year 1979-80. 7. In the result, the appeal fails and is dismissed.
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