Rule 37BA Cannot Override Section 5A While Granting TDS Credit to Goa Residents

Sidhesh Mohan Raikar Vs DCIT (ITAT Pune) Rule 37BA can’t override Section 5A: Goa resident under Portuguese Civil Code entitled to full TDS credit — ITAT Pune Pune Tribunal allowed Assessee’s appeal & directed grant of full TDS credit of ₹45.28 lakh, rejecting proportionate restriction applied by CPC u/s 154 by invoking Rule 37BA. Tribunal held that Assessee, being a resident of Goa governed by Portuguese Civil Code, 1860, is squarely covered by s.5A, under which income (other than salary) is required to be apportioned equally between spouses, but the Act does not mandate apportion...