2010 (2) TMI 963

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar 2001-2002 and arises out of the Tribunal's order dated 19.06.2009. The issue was with regard to the allowance of credit for TDS mistakenly deducted by Mahindra and Mahindra Limited while making the payment to the assessee amounting to Rs 25,57,500/-. The Tribunal has examined the matter in detail and has affirmed the views taken by the Commissioner of Income Tax (Appeals). The Tribunal held as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s held by the Hon'ble Supreme Court in the case of 'Sandvik India Ltd. v. CIT' 280 ITR 643(SC). This position has duly been considered and rightly so, by the ld. CIT(A) in the impugned order. If wrong tax has been paid, it is of  necessity to be returned, lest the department be charged of unjust enrichment. 6. In view of the above, the ld. CIT(A) was right in directing the AO to give credi....