Assessee acted as kaccha arahtia is eligible for entire TDS credit: ITAT Visakhapatnam

Subba Reddy Mareddy Vs ITO (ITAT Visakhapatnam) ITAT Visakhapatnam held that the assessee acted only as an agent (kaccha arahtia) and therefore it is eligible to get credit of the entire amount deducted as tax at source. Thus, there is no short fall of TDS as concluded by Revenue Authorities. Facts- Assessee is an individual and carrying business as a commission agent by selling chillies on behalf of farmers under the name and style of M/s. Amarrnath Chillies Traders to registered dealers (GST Dealers). Assessee filed the return of income for the A.Y. 2022-23 on 21.09.2022 admitting a total in...