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1999 (3) TMI 111 - AT - Income Tax
Extract:
.......r, be entitled to verify the correctness of the relevant exchange rate on the basis of the TDS Certificates and other relevant records maintained by the assessee. Subject to such verification by the Assessing Officer, aforesaid Ground No. 4 raised by the assessee is allowed. 10. All the aforesaid appeals are disposed of, as indicated herein before.