Assessing Officer to Verify TDS Claims by Retailers; Assessee's Claim Allowed if Retailers Haven't Claimed TDS.

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....Non Credit of TDS - Actual beneficiary of TDS - Restore the issue back to the file of the Assessing Officer with the direction to verify whether the recipients (retailers) have claimed TDS in their respective returns or not, and if the AO finds that they have not claimed TDS, then the claim of the assessee should be allowed. - AT....