Assessee eligible for TDS deducted on Income collected on behalf of Govt.

Council of Handicrafts Development Corporation Vs ITO (ITAT Delhi)

The issue under consideration is whether A.O. is correct in denial of credit of TDS on rental income collected by the appellant under an agreement on behalf of Government?

The assessee was collecting rent on behalf of Government of India from the tenants and then remits that rent as it is back to the Government. The building is owned by the Government of India. The assessee is not the beneficial owner of the rent as property was given

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