https://www.taxtmi.com/caselaws?id=218170 The court held that the petitioner's refund claim for excess TDS, made under Circular No. 769, was valid and should be considered under that circular. The respondents erred in applying a subsequent circular retroactively. The court directed the respondents to process the refund claim under the relevant circular within three months and allowed for adjustments against existing tax liabilities. The petition was partially allowed in favor of the petitioner. en-us Mon, 23 Jul 2012 00:00:00 +0530 Tue, 06 Nov 2012 07:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218170 The court held that the petitioner's refund claim for excess TDS, made under Circular No. 769, was valid and should be considered under that circular. The respondents erred in applying a subsequent circular retroactively. The court directed the respondents to process the refund claim under the relevant circular within three months and allowed for adjustments against existing tax liabilities. The petition was partially allowed in favor of the petitioner. Case-Laws Income Tax Mon, 23 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218170