This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Allows TDS Credit Despite Omission in Return, Upholds Substantive Justice Over Technicalities
Case Law Details
- Case Name
- DCIT Vs Ravi Integrated Logistics (India) Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
DCIT Vs Ravi Integrated Logistics (India) Pvt. Ltd. (ITAT Delhi)
The Income Tax Appellate Tribunal (ITAT) Delhi addressed an appeal filed by the Department of Income Tax against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], which allowed Ravi Integrated Logistics (India) Pvt. Ltd. to claim Tax Deducted at Source (TDS) credit despite failing to claim it in their income tax return. The assessee had not included the TDS credit in their return, though it was reflected in their audited financial statements and Form 26AS. The CIT(A) directed the Assessing Officer (AO) to examine an...
Author Info
