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Rule 37BA (credit for TDS) inserted w.e.f. 01.04.2009 is to be treated as being retrospective in nature
Case Law Details
- Case Name
- Parmanand Tiwari Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Kolkata
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The assessee is a Chartered Accountant carrying on his profession under the partnership firm M/s. Tiwari & Co. for and from the year 1983. The partnership firm M/s. Tiwari & Co. got dissolved w.e.f. 30.12.2006 and assessee became proprietor of this firm. The assessee has included the income qua the TDS certificates issued in the name of M/s. Tiwari & Co. having PAN AACFT6997P, which stands for the partnership firm and also claimed the credit for TDS in the individual capacity. The AO completed the assessment whereby he included the entire income of the firm M/s. Ti...
Sir, I thank you very much for your excellent site which helped a lot by providing me with a judgement on Rule 37 BA in the matter of credit of TDS, arare subject.
I thank again
CA Ranjit Paleja
ok