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Case Law Details

Case Name : Hotel Ashok Garden Vs ITO (ITAT Bangalore)
Related Assessment Year : 2016-17
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Hotel Ashok Garden Vs ITO (ITAT Bangalore) 

ITAT Bangalore held that credit of TCS should be given to the assessee which is finally and lawfully assessed to tax in respect of the corresponding income on which TCS has been collected irrespective of person in whose name TCS certificate is issued.

Facts-

The only common issue that arises for consideration in these appeals is as to whether the Revenue authorities were justi

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