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2018 (4) TMI 92 - HC - Income TaxCredit of TDS - loss return - no tax liability - AO observed that corresponding receipt had not been offered to tax - Held that:- On a conjoint reading of Sections 194C, 199 and 237 of the Act, this Court has held that when there was no liability to pay the tax, the TDS paid was liable to be refunded. No reason to interfere in the order of the Tribunal directing the Assessing Officer to allow the credit in respect of the TDS in question. - Decided against revenue.
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