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TDS credit available as per reporting of income & not as per reporting by deductor

POONAM GANDHI 10 Mar 2023 1,614 Views 1 comment Print Income Tax | Judiciary

Case Law Details

Case Name : Anup Rajendra Tapadia Vs DCIT (ITAT Pune)

Related Assessment Year : 2020-21

Courts : All ITAT ITAT Pune

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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 Please become a Premium member. If you are already a Premium member, login here to access the full content.

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Name: POONAM GANDHI

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One Comment

CA Agrawal Manojkumar (Delhi) says:

What about
Aggreko Energy Rental India Pvt. Ltd. vs DCIT (ITAT Pune) order?

Reply

March 16, 2023 at 5:39 pm

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