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Delhi HC Allows TDS Credit Despite Incorrect Form 26QB Filing by Buyers
Case Law Details
- Case Name
- Parag Keshav Bopardikar Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Parag Keshav Bopardikar Vs ITO (Delhi High Court)
The Delhi High Court considered a writ petition filed by a Non-Resident Indian (NRI) seeking quashing of impugned orders and directions to grant full credit of Tax Deducted at Source (TDS) deducted and deposited by the buyers of his residential property, along with consequential refund, by reading down the internal SOP No. CPC(TDS)/26QB/Credit Transfer dated 12.07.2022.
The petitioner had purchased a residential property in Pune in 1998 and sold it on 08.09.2015 for ₹2.00 crore. The buyers deducted ₹18,68,177 as TDS and cre...
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