TDS Clarification

Hi,


I have a scenario where in TDS has been paid twice by two different companies for the same goods sold. How to get refund from the income tax department?

Company 'A' bought a product 'P' from company 'B' for a cost of 100 INR. Company 'A' deducted TDS on the invoice. Company 'A' again sold the same product 'P' to company 'C' for a cost of 100+10=110 INR. Company 'C' deducted TDS and paid to company 'A'.

- company A will will TDS return and issue certificate to B, B will adjust the TDS in his tax liability 

- company B will file tds return and issue certificate to C, and C will adjust the same to his tax liablity

In the above scenario, TDS has been paid on product 'P' twice (on the original price of 100 INR).  First time by company 'A' and second time by company 'C'. Can company 'A' go to income tax department, claim refund? if so what is the procedure and the documentation requirements?

Thanks in advance for your clarification.

S