This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
TDS Credit Allowed to Legal Heir Where Income Taxed in Same Hands: ITAT Ahmedabad
Case Law Details
- Case Name
- Rohini Gautambhai Shah Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Ahmedabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Rohini Gautambhai Shah Vs ITO (ITAT Ahmedabad)
TDS Credit Allowed to Legal Heir – Income Taxed in Same Hands Requires Corresponding Credit – ITAT Ahmedabad
The assessee, a super senior citizen, included professional income of her deceased husband in her return and claimed TDS credit of ₹1.16 lakh deducted in his PAN. CPC and CIT(A) denied the credit on the ground that TDS pertained to the deceased husband’s PAN and the return was not filed in legal heir capacity.
ITAT admitted additional evidence, including death certificate and portal records. The screenshot on page 5 showed that the ...
Author Info
