ITAT Ruling: TDS Benefit Year Aligns with Income Assessment Year

Ignitive Digitech Private Limited Vs DCIT (ITAT Mumbai)

Introduction: The case of Ignitive Digitech Private Limited Vs Deputy Commissioner of Income Tax (DCIT) at the Income Tax Appellate Tribunal (ITAT) Mumbai, decided on July 10, 2023, provides significant clarity on the taxation procedure regarding the year of allowance for Tax Deducted at Source (TDS) benefits. This case emphas

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