Kotak Mahindra Investments Ltd, Mumbai vs Dcit Rg 3(2), Mumbai on 28 September, 2018
12. We have perused the records and considered the matter carefully.
The dispute is regarding credit for TDS. A similar issue arose before the
ITAT 'C' Bench Mumbai in Citicorp Finance (India) Ltd. v. Addl. CIT (ITA
No. 8532/Mum/2012) for AY 2007-08 and the Tribunal vide order dated
13.09.2013 held at para 4 as under: