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TDS deduction not applicable on purchase of raw material from non-resident Indian

Decision on debatable point of law is not a mistake apparent from record thus rectification not possible - ITAT

Due Date for filing TDS Return for Q1/Q2 of FY 2020-21 is 31.03.2021

ITR Filing due date for AY 2019-20 further extended to 30th Sep 2020

GST Department cannot point out deficiencies in refund application after lapse of prescribed time limit
