TDS credit eligible to dedcutee despite non-payment or non-response to notices by deductor

Paulomi Iyer Vs DCIT (ITAT Ahmedabad)

At the outset, we note that this is second round of litigation before us. The background of case is that the assessee is an individual and engaged in the profession of service provider. During the year under consideration, the assessee provided services of SAP implementation to one of her client namely M/s Jain Infraproject Ltd a Kolkata based public company. The assessee raised 3 invoices of Rs. 1,10,30,000/- each against the services provided. As per the assessee the impugned client de

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