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HC allows refund of Excess TDS deducted under section 195 to deductor
Case Law Details
- Case Name
- Tupperware India Pvt. Ltd. Vs CIT (International Taxation) (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- -2012-13
- Courts
- All High Courts, Delhi High Court
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Tupperware India Pvt. Ltd. Vs CIT (International Taxation) (Delhi High Court)
The case of Tupperware India Pvt. Ltd. Vs CIT before the Delhi High Court revolves around the petitioner’s claim for the refund of excess Tax Deducted at Source (TDS) under Section 195 of the Income Tax Act, 1961, for the Assessment Year 2012-13.
The petitioner, engaged in manufacturing and trading of molded plastic items, imported molds from Dart Industries Inc. USA. While anticipating higher rental payments, the petitioner provisioned a higher TDS amount. However, the actual rent paid was lower, resulting in ...
