Once income is shown the assessee has every right to get credit of TDS

BAE Systems Information & Electronic Systems Integration Inc Vs ADIT (ITAT Delhi)

ITAT Delhi held that if the assessee has shown the income, then, the assessee has every right to get credit of TDS even if deductor has deducted tax in subsequent A.Y.

Facts- The assessee is a company, incorporated in United States of America and is engaged in the sale of software. In its return of income for the year under consideration, the assessee has offered to tax income and claimed

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