Assessee Can Claim TDS Deduction in Year Income is Reported for Tax

Adroit Structural Engineers Pvt. Ltd. Vs. DCIT (ITAT Ahmedabad)

Introduction: In a recent case before the Income Tax Appellate Tribunal (ITAT) Ahmedabad, Adroit Structural Engineers Pvt. Ltd. contested the disallowance of TDS credit by the Commissioner of Income Tax (Appeals) (CIT(A)) for the Assessment Year 2020-21. Despite the delay in filing the appeal, the ITAT considered the matter and ruled in favor of the assessee. This article provides a detailed analysis of the ITAT’s decision and its implicat

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