16 August 2014
No. Please check the PAN in TCS Certificate if PAN is of firm then only TDS can be claimed by firm. If its Partners Individual PAN then only the Partner can claim credit of TCS in his personal Income Tax return.
17 August 2014
I differ with sanjay.. certificate is not the deciding document. Check who purchased, thefirm or partner. If purchase is booked by firm then firm can only claim or vice versa. You may ask the collector to rectify the tcs return and give the pan of purchaser
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