https://www.taxtmi.com/caselaws?id=449738 Delhi HC allowed writ petition seeking refund of excess TDS deducted under section 195. Court held that respondents cannot withhold excess TDS without legal authority, as this would constitute unjust enrichment and unauthorized tax collection. Applying the principle that no one should be enriched at another's expense, the court set aside impugned orders and directed respondents to refund excess TDS with applicable interest within six months. en-us Thu, 01 Feb 2024 00:00:00 +0530 Wed, 28 Aug 2024 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449738 Delhi HC allowed writ petition seeking refund of excess TDS deducted under section 195. Court held that respondents cannot withhold excess TDS without legal authority, as this would constitute unjust enrichment and unauthorized tax collection. Applying the principle that no one should be enriched at another's expense, the court set aside impugned orders and directed respondents to refund excess TDS with applicable interest within six months. Case-Laws Income Tax Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449738