https://www.taxtmi.com/caselaws?id=64597 The Tribunal upheld the CIT(A)'s decision, denying the appellant's claim for a refund of excess tax deducted at source. It was held that once a TDS certificate is issued, only the payee can claim the refund, and the payer's right to appeal under section 248 ceases. The Tribunal found the CIT(A)'s order legally valid, protecting revenue interests. The appellant's arguments were dismissed, and the appeal was rejected. en-us Thu, 21 Aug 2003 00:00:00 +0530 Tue, 08 Feb 2011 18:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64597 The Tribunal upheld the CIT(A)'s decision, denying the appellant's claim for a refund of excess tax deducted at source. It was held that once a TDS certificate is issued, only the payee can claim the refund, and the payer's right to appeal under section 248 ceases. The Tribunal found the CIT(A)'s order legally valid, protecting revenue interests. The appellant's arguments were dismissed, and the appeal was rejected. Case-Laws Income Tax Thu, 21 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64597