Case Law Details
Case Name : Subba Reddy Mareddy Vs ITO (ITAT Visakhapatnam)
Appeal Number : I.T.A. No. 96/VIZ/2024
Date of Judgement/Order : 25/11/2024
Related Assessment Year : 2022-23
Courts :
All ITAT ITAT Visakhapatnam
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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 a
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