Case Law Details
Case Name : Anup Rajendra Tapadia Vs DCIT (ITAT Pune)
Related Assessment Year : 2020-21
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Anup Rajendra Tapadia Vs DCIT (ITAT Pune)
ITAT Pune held that credit for TDS is available in the year in which income is reported, credit of TDS cannot be deferred on the basis of reporting by the deductor.
Facts- The issue is that the appellant is in receipt of income from rent & maintenance from his tenant M/s Bosch Limited, and such rental income is offered to tax with corresponding claim of TDS made the reagainst by the deductor tenant. However, the tenant after deducting the TDS on 31/03/2020 from the amount of rent & maintenance payable to the appellant has inadvertently reported...
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