Judgement

The ITAT Ahmedabad Remands Matter for Verification of TDS Credit Denied Due to Lack of Supporting Evidence



 ITAT Directs AO to Grant TDS Credit After Verification Where Income Has Been Offered to Tax

ITAT has allowed Deloitte Haskins & Sells’ appeals and directed the AO to verify disputed TDS credit claims for AY 2023-24 and AY 2024-25.

ITAT Ahmedabad Allows Deloitte’s Appeals, Directs AO to Verify Rs 28.26 Lakh Disputed TDS Credit Claims

The ITAT Bangalore held that Section 199 of the Income Tax Act, read with Rule 37BA of the Income Tax Rules, mandates that TDS credit should follow the income.

ITAT Holds Individual Cannot Claim TDS Credit When Corresponding Income is Offered to Tax by Partnership Firm

The ITAT held that claiming full TDS credit without offering the corresponding income amounts to under-reporting, not misreporting, under Section 270A.

Claiming Full TDS Credit Without Reporting Entire Income Is Underreporting, Not Misreporting: ITAT 

ITAT held that a wrong deductor name in an ITR cannot be rectified under Section 154 to claim TDS credit.

ITAT Rejects TDS Credit Claim Over Wrong Deductor Name in ITR

The ITAT held that a genuine TDS credit reflected in Form 26AS cannot be denied merely because the assessee failed to claim it in the original return and directed the AO to verify and allow the credit.

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ITAT Directs AO to Grant TDS Credit After Verification Where Income Has Been Offered to Tax

ITAT Ahmedabad Allows Deloitte’s Appeals, Directs AO to Verify Rs 28.26 Lakh Disputed TDS Credit Claims

ITAT Holds Individual Cannot Claim TDS Credit When Corresponding Income is Offered to Tax by Partnership Firm

Claiming Full TDS Credit Without Reporting Entire Income Is Underreporting, Not Misreporting: ITAT

ITAT Rejects TDS Credit Claim Over Wrong Deductor Name in ITR

ITAT Rules Genuine TDS Credit Cannot Be Denied Merely for Non-Claim in Original Return