Case Law Details
Case Name : Mahesh Software Systems Pvt. Ltd. Vs ACIT (ITAT Pune)
Related Assessment Year : 2011-12
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Mahesh Software Systems Pvt. Ltd. Vs ACIT (ITAT Pune)
The issue under consideration is whether TDS will be granted in the year in which assessee has recorded the corresponding income even if the deposit of TDS is in next financial year?
ITAT states that, the AO has relied on sub-rule (1) of section 37BA for denying the benefit of TDS during the year under consideration. This part of the Rule provides that the credit for TDS shall be given to the person to whom payment has
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What if Tds Submitted by buyer after finalisation of balance sheet