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Income Tax - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Non Credit of TDS - Actual beneficiary of TDS - Restore the ...

Case Laws     Income Tax

October 12, 2020

Non Credit of TDS - Actual beneficiary of TDS - Restore the issue back to the file of the Assessing Officer with the direction to verify whether the recipients (retailers) have claimed TDS in their respective returns or not, and if the AO finds that they have not claimed TDS, then the claim of the assessee should be allowed. - AT

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