TDS credit cannot be denied in the year in which corresponding income been declared

Prakash Sunrise Healthcare Limited Vs ITO (ITAT Delhi) It is the case of the assessee that assessee being a company, follows accrual method of accounting whereas the corresponding deductors follow cash method and deducted TDS in the year in which the invoice of the assessee is acknowledged and accounting entries are made in their books. It is further pointed out that minute details have been given for each and every govt. employee who have availed the services on behalf of the deductor, namely, ECHS Bareilly, ECHS Meerut, ECHS Babugarh and Bank of Baroda. The assessee thus asserts that the mis...