TCS credit should be given to person to whom income is assessed to tax

Hotel Ashok Garden Vs ITO (ITAT Bangalore)  ITAT Bangalore held that credit of TCS should be given to the assessee which is finally and lawfully assessed to tax in respect of the corresponding income on which TCS has been collected irrespective of person in whose name TCS certificate is issued. Facts- The only common issue that arises for consideration in these appeals is as to whether the Revenue authorities were justified in not giving credit for Tax Collected at Source (TCS) as claimed by the assessee. The assessee is a partnership firm. It is engaged in the business of liquor bar and rest...