https://www.taxtmi.com/caselaws?id=757422 HC allowed the writ petition and quashed the impugned order dated 08.04.2024. It held that, where refund becomes due pursuant to appellate or other proceedings, the AO must grant refund and cannot restrict TDS credit to the amount claimed in the original return. The assessee is entitled to full credit of TDS as reflected in Form 26AS, such TDS being treated as tax duly paid under Section 199. Interest on refund is to be computed under Section 244A from 1 April of the relevant assessment year, not from the Tribunal's order date, and the AO must recompute the refund accordingly. en-us Thu, 22 Aug 2024 00:00:00 +0530 Sat, 22 Nov 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757422 HC allowed the writ petition and quashed the impugned order dated 08.04.2024. It held that, where refund becomes due pursuant to appellate or other proceedings, the AO must grant refund and cannot restrict TDS credit to the amount claimed in the original return. The assessee is entitled to full credit of TDS as reflected in Form 26AS, such TDS being treated as tax duly paid under Section 199. Interest on refund is to be computed under Section 244A from 1 April of the relevant assessment year, not from the Tribunal's order date, and the AO must recompute the refund accordingly. Case-Laws Income Tax Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757422