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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Rejection of TDS credit - the corresponding receipt has not been ...


Clarification: TDS credit rejected due to receipt not taxed; refund applicable if no tax liability exists.

November 7, 2015

Case Laws     Income Tax     AT

Rejection of TDS credit - the corresponding receipt has not been offered to tax - it clear that if there was no liability to pay tax, the TDS paid is liable to be refunded - AT

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