ITAT Upholds Non-Granting of TDS Benefits to MD & CEO of company

Anirudh Bhuwalka Vs DCIT (ITAT Kolkata)

Introduction: This article discusses the case of Anirudh Bhuwalka vs. DCIT (ITAT Kolkata), wherein the Income Tax Appellate Tribunal (ITAT) upheld the decision of the CIT(A) to deny TDS benefits to the assessee due to non-deposition of TDS in the income. The case involves a dispute over TDS credit claimed by the assessee for the assessment year 2019-20.

Analysis: The case revolves around the contention that the tax deducted at source (TDS) from

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