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Legal heir entitled to TDS credit on income assessed in her hands: ITAT Kolkata
Case Law Details
- Case Name
- Lovely Das Vs A/JCIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Kolkata
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Lovely Das Vs A/JCIT (ITAT Kolkata)
Legal heir entitled to TDS credit on income assessed in her hands; Credit for TDS cannot be denied solely because it appears in name of deceased
The disuse involved is Whether the assessee (wife) is entitled to TDS credit in her own return for income earned and TDS deducted in the name of her deceased husband, where the corresponding income was offered by her in her ITR.
Assessee’s husband, passed away on 15.06.2016. Assessee succeeded to his proprietorship concern & in her returns from AY 2019–20 to AY 2022–23, the assessee offered her own inco...
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