https://www.taxtmi.com/caselaws?id=349468 The Tribunal upheld the decision of the CIT(A) that tax deduction at the wrong rate constituted a mistake apparent from the record. The Tribunal directed the Assessing Officer to rectify the mistake and issue the correct refund amount with statutory interest. It was determined that the deductee could claim a refund of TDS directly from the Assessing Officer without filing a return of income. The Tribunal also instructed the Assessing Officer to consider the claim of the assessee regarding the rate of tax deduction in accordance with the law and the Double Tax Avoidance Agreement provisions. en-us Tue, 03 Oct 2017 00:00:00 +0530 Sat, 14 Oct 2017 07:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349468 The Tribunal upheld the decision of the CIT(A) that tax deduction at the wrong rate constituted a mistake apparent from the record. The Tribunal directed the Assessing Officer to rectify the mistake and issue the correct refund amount with statutory interest. It was determined that the deductee could claim a refund of TDS directly from the Assessing Officer without filing a return of income. The Tribunal also instructed the Assessing Officer to consider the claim of the assessee regarding the rate of tax deduction in accordance with the law and the Double Tax Avoidance Agreement provisions. Case-Laws Income Tax Tue, 03 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349468