Rule 37BA misapplied -TDS cannot be denied merely due to sales returns: Hyderabad ITAT

Gopikishan Pallod Vs ITO (ITAT Hyderabad)

Assessee is an e commerce participant & selling goods through Amazon Seller Services (P) Ltd & Reliance Retail Ltd etc. Assessee has made a turnover of Rs1.39 crores through e-commerce operators on which TDS @ 1% has been deducted by the e-commerce platform operators. Out of the above sale, assessee has shown sales return of Rs 23.87 lakhs & the net sales turnover declared by the assessee for the year under consideration was at Rs.1.15 Cr. Assessee has claimed TDS credit of Rs 1,62,412 on the basis of Form No.26AS.   CPC, allo

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