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2004 (6) TMI 289 - AT - Income TaxExtract: .......tax in the preceding assessment year, going by the legal position with regard to the year of assessability of dividend income, the assessee is entitled to claim credit for the TDS in terms of section 199 of the Act in the assessment year 1995-96. The Assessing Officer is directed accordingly. 6. In the result, the appeal of the assessee is allowed.
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