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Appellant eligible for TDS Credit if he proves deduction of the Same
Case Law Details
- Case Name
- Mrinal Roy Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Delhi
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Mrinal Roy Vs DCIT (ITAT Delhi)
Once it is established that the tax has been deducted at source, the bar under Section 205 of the Act comes into operation and the revenue is barred from recovering the TDS amount once again from the employee from whose income, TDS amount has been It is pertinent to note that the purpose of issuing TDS certificate under Section 203 of the Act is to enable the assessee to avail credit of the tax deducted at source in the relevant assessment year. If the TDS certificate is not issued, then under Section 199 of the Act, the assessee from whose income, tax has been ...
No amount of judgments are going to help unless the assessee approaches the court. Why not amend the Act suitably? Further, how does one prove such deduction to CPC while filing ITR?