ITAT allows credit of Full TDS to assessee who acted as agent (kaccha arahtia)

Kanjula Rajagopal Reddy Firm Vs ITO (ITAT Visakhapatnam)

In this case, the Income Tax Appellate Tribunal (ITAT) ruled in favor of the assessee, Kanjula Rajagopal Reddy Firm, against the Income Tax Officer (ITO). The dispute arose from the treatment of Tax Deducted at Source (TDS) by the assessing officer (AO), who restricted the claim of TDS made by the assessee under Rule 37BA of the Income Tax Rules, 1962.

The ITAT noted that the assessee acted as a commission agent (kaccha arahtia) in an Agricultural Market Committee Yard in Guntur, Andhra Pradesh. Therefore, the turnover

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