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TDS Credit Available in Year Income Reported, Cannot be Deferred to Other Years
Case Law Details
- Case Name
- DCIT Vs Cicon Engineers Private Limited (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Bangalore
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DCIT Vs Cicon Engineers Private Limited (ITAT Bangalore)
Introduction: The case of DCIT Vs Cicon Engineers Private Limited (ITAT Bangalore) sheds light on the complex interplay between Tax Deducted at Source (TDS) credit and income reporting under the Income Tax Act, 1961. This article provides a detailed analysis of the legal arguments and outcomes of the case.
Case Background: The appeal by the revenue pertains to the allowance of TDS credit in the assessment year 2017-18 by the CIT(A). The dispute primarily revolves around the treatment of TDS amounts in relation to the reporting of income ...





