AO restricting TDS claim unjustified as it is not as directed by Tribunal: Delhi HC

Ess Singapore Branch Vs DCIT (Delhi High Court) Delhi High Court held that as directed by Tribunal AO was required to verify and attend grievance of short credit of TDS. Thus, restricting TDS claim of petitioner to disclosures made in return unjustified. Facts- The writ petitioner impugns the order dated 08 April 2024 in terms of which the Assessing Officer while giving appeal effect has restricted the benefit of Tax Deducted at Source to INR 24,46,62,305/- being the amount as claimed in the Return of Income. It has proceeded consequently to frame an order of refund of INR 4,92,208/- alo...