Case Law Details
Case Name : DZ Bank Vs DCIT (International Taxation) (ITAT Mumbai)
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Mumbai
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DZ Bank Vs DCIT (International Taxation) (ITAT Mumbai)
Held that in absence of TDS certificate, assessee has to furnish any other evidence to support deduction of tax at source by the payer of income. TDS credit denied for failure to furnish any other supporting evidence.
Facts-
The assessee provided loans to Indian borrowers and received payments from its Indian borrowers towards interest on borrowed amounts, after deduction of TDS. AO disallowed the TDS for which
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