Section 155(14) cannot limit TDS credit if income is disclosed in ITR

Dassault Systems Simulia Corp Vs DCIT (ITAT Chennai)

Introduction: The case of Dassault Systems Simulia Corp Vs DCIT, heard by the Income Tax Appellate Tribunal (ITAT) Chennai, revolves around the denial of Tax Deducted at Source (TDS) credit by lower authorities. This article delves into the details of the case, the arguments presented, and the final decision reached by the tribunal.

Detailed Analysis: The crux of the matter lies in the discrepancy betwee

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