Case Law Details
Case Name : Rajesh Dadu Vs DCIT (ITAT Hyderabad)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Hyderabad
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Rajesh Dadu Vs DCIT (ITAT Hyderabad)
ITAT Hyderabad held that revenue cannot deny the TDS credit to the deductee for non-payment of TDS by the deductor. Revenue has to proceed against the deductor by holding him as an assessee-in-default.
Facts- The assessee is an individual and filed his return of income for the impugned A.Y on 31.10.2019 declaring total income at Rs.1,57,94,132/- and paid tax of Rs.53,85,276/- consisting of advance tax of Rs.30,00,000/-and tax deducted a
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