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2003 (8) TMI 180 - AT - Income TaxExtract: .......person to claim refund in the amount of TDS for which a valid certificate stands issued to the payee. The order of the learned CIT(A) therefore needs no interference. Ground raised by the assessee stands rejected. 6. There is no address on Ground Nos. 2 and 3. The same are, therefore, rejected. 6.1 In the result, assessee s appeal stands dismissed.
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