https://www.taxtmi.com/caselaws?id=450369 Telangana HC allowed petitioner's application for TDS refund of Rs. 1,89,283 after authorities rejected revised return and refund claim. Court held that Circular dated 30.10.2003 relaxed conditions from earlier 1993 Circular, raising upper limit for refund claims to Rs. 5,00,000. Since petitioner's claim was below this threshold and related to TDS from same assessment year income with no additional income in revised return, authorities should have considered the applicable circular. The impugned order rejecting refund was held unsustainable and bad in law. en-us Thu, 14 Sep 2023 00:00:00 +0530 Mon, 04 Mar 2024 09:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450369 Telangana HC allowed petitioner's application for TDS refund of Rs. 1,89,283 after authorities rejected revised return and refund claim. Court held that Circular dated 30.10.2003 relaxed conditions from earlier 1993 Circular, raising upper limit for refund claims to Rs. 5,00,000. Since petitioner's claim was below this threshold and related to TDS from same assessment year income with no additional income in revised return, authorities should have considered the applicable circular. The impugned order rejecting refund was held unsustainable and bad in law. Case-Laws Income Tax Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450369