Income Tax - Non Granting the refund of TDS credit - TDS which was not...

Income Tax

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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