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2008 (7) TMI 454 - AT - Income TaxExtract: .......ich such income is assessable to tax. The AO is directed to allow credit of TDS in the assessment year in which the amount on which tax deducted has been assessed. 23. In the result, the appeal filed by the Revenue for asst. yr. 1992-93 is partly allowed for statistical purposes. The appeal for asst. yr. 1993-94 is allowed for statistical purposes.
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