TDS credit not allowable if Corresponding Income was not Offered to Tax

S.B. Patel JV Laxmi Construction Vs A.C.I.T. (ITAT Ahmedabad)

There is no dispute to the fact that the assessee has shown advance of Rs.3.50 crores in the year in respect of which TDS was deducted by the corresponding party. Admittedly, the assessee is not eligible of the

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