Credit for TDS allowed if Income shown in certificate is offered for tax despite certificate is not in Assessee’s name

HIGH COURT OF ANDHRA PRADESH Commissioner of Income-tax-1 Versus Bhooratnam & Co. I.T.T. APPEAL NOS. 117 & 222 OF 2012† NOVEMBER 23, 2012 JUDGMENT M.S. Ramachandra Rao, J. The respondent/assessee in I.T.T.A.No.117 of 2012 is M/s. Bhooratnam and Co., a partnership firm engaged in the manufacture of PSCC/RCC and MS pipes, cement slabs and also executes civil contracts. With effect from 16-07-2003, the said firm was converted into a company by name M/s. Bhooratnam Construction Company (P) Limited. By virtue of the conversion, all the assets and liabilities of the erstwh...