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Income Tax - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

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

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