Refund of TDS to the deductor - CIT(A) allowed the refund - as ...

CIT(A) Refund Order Based on CBDT Circular No.2/2011 Overturned; TDS Credit Denied to Assessee.

July 13, 2021

Case Laws Income Tax AT

Refund of TDS to the deductor - CIT(A) allowed the refund - as per the CBDT’s Circular No.2/2011 dated 2.04.2011, there is a procedure for the deductor to claim refund before the AO. - the order of the CIT(A) cannot be sustained and the credit for TDS cannot be allowed to the assessee in facts and circumstances of the case - AT

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Refund of TDS to the deductor - CIT(A) allowed the refund - as ...

CIT(A) Refund Order Based on CBDT Circular No.2/2011 Overturned; TDS Credit Denied to Assessee.

July 13, 2021

Case Laws Income Tax AT

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