TDS Credit Restricted Wrongly: ITAT Cites Double Deduction Error on Same Sales

Nature Delight Multi State Co-operative Dairy & Agro Products Limited Vs DCIT (ITAT Pune)

Double TDS on the same transaction under Sections 194-O & 194-Q cannot justify proportionate denial of TDS credit- CPC must verify actual duplication before restricting credit.

Assessee, a multi-state co-operative dairy society, filed its return declaring income of ₹8,60,430 & claimed TDS credit of ₹22,62,226. CPC, while processing the return u/s 143(1), restricted the TDS credit to ₹19,63,053, disallowing ₹2,99,186 on the ground that Assessee’s de

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