https://www.taxtmi.com/caselaws?id=444751 The Tribunal remanded the case back to the AO for further examination after the appellant's claim for TDS and IGST payments was rejected by the CIT(A). The Tribunal noted that although the payments were initially recorded incorrectly, revised documentation was provided. The AO was instructed to verify the payments and issue a refund if warranted, ensuring the appellant is given a fair opportunity to present their case. The appeal was allowed for statistical purposes, and the matter was restored to the AO for additional review. en-us Wed, 18 Oct 2023 00:00:00 +0530 Sat, 21 Oct 2023 07:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444751 The Tribunal remanded the case back to the AO for further examination after the appellant's claim for TDS and IGST payments was rejected by the CIT(A). The Tribunal noted that although the payments were initially recorded incorrectly, revised documentation was provided. The AO was instructed to verify the payments and issue a refund if warranted, ensuring the appellant is given a fair opportunity to present their case. The appeal was allowed for statistical purposes, and the matter was restored to the AO for additional review. Case-Laws Income Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444751