Please Help....!!!

Karan (CA) (207 Points)

25 October 2010  

Case: Mr.A provides consultancy service to XYZ ltd. XYZ Ltd deducts Excess TDS and deposits the same.The second time when Mr A provides the service,XYZ ltd deducts Less TDS and deposits the same( Having a view that it can adjust this amount with Excees TDS Deducted earlier.)

My question is simply whether XYZ ltd can make such type of adjustment if so please give me the reference of relevant section or case law ( if any ) which provide for making such kind of adjustment.

 Thanks a lot in advance.....please send your reply as soon as possible.