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Karta was eligible to claim TDS credit wrongly deposited in his name if HUF hadn't availed benefit of such TDS

December 6, 2018[2018] 100 70 (Nagpur - Trib.)/[2018] 173 ITD 569 (Nagpur - Trib.)

IT : Where due to mistake, TDS related to HUF of assessee whereof assessee was karta was credited to assessee's TDS account, assessee could claim refund of such TDS credit, provided HUF had not availed benefit of such TDS certificate

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