Non Granting the refund of TDS credit - TDS which was not ...
Taxpayer Seeks TDS Refund Despite Late Claim; Authority to Condone Delay Under Income Tax Act Section 119(2)(b) Debated.
May 4, 2023
Case Laws Income Tax AT
Non Granting the refund of TDS credit - TDS which was not claimed in the return of income - belated claim of refund of the TDS - Power to condone the delay u/s 119(2)(b) - the assessee should not be deprived of the benefit of the TDS credit which was inadvertently not claimed in the return of income. - AT
View Source