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2018 (1) TMI 1070 - AT - Income TaxTDS treated as deemed income u/s 198 - adding the TDS as income of the assessee - Held that:- CIT(A) in the impugned order has brushed aside and not examined or considered the assessee’s contentions that since his case falls clearly under the provisions of sec. 199(3) r.w. Rule 37BA(3)(ii), carry forward of earlier years TDS commencing from Financial Year 2008-09 should be allowed for reducing year wise utilization, by giving credit thereof across the various years in which such income was assessable to tax. This fact on record, that the ld CIT(A) had failed to address the aforesaid claim of the assessee, was not controverted before us by Revenue. Thus set aside the finding of the authorities below on this issue and remand the same for examination, verification and consideration to the file of the ld CIT(A) - Decided in favour of assessee for statistical purposes.
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