https://www.taxtmi.com/highlights?id=58754 Refund of TDS to the deductor - CIT(A) allowed the refund - as per the CBDT’s Circular No.2/2011 dated 2.04.2011, there is a procedure for the deductor to claim refund before the AO. - the order of the CIT(A) cannot be sustained and the credit for TDS cannot be allowed to the assessee in facts and circumstances of the case - AT en-us Tue, 13 Jul 2021 18:37:28 +0530 Tue, 13 Jul 2021 18:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58754 Refund of TDS to the deductor - CIT(A) allowed the refund - as per the CBDT’s Circular No.2/2011 dated 2.04.2011, there is a procedure for the deductor to claim refund before the AO. - the order of the CIT(A) cannot be sustained and the credit for TDS cannot be allowed to the assessee in facts and circumstances of the case - AT Highlights Income Tax Tue, 13 Jul 2021 18:37:28 +0530 https://www.taxtmi.com/highlights?id=58754