Tax Credit - Once the TDS certificate has been issued by ...
TDS Certificate Issued: Deductor Cannot Claim Refund; Only Deductee Eligible for Refund of Deducted Tax Amounts.
January 30, 2013
Case Laws Income Tax AT
Tax Credit - Once the TDS certificate has been issued by deductor he cannot claim refund of the amount deducted because the tax deducted primarily constitutes income of deductee and he can only claim the refund of the amount - AT
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