ITAT Holds Individual Cannot Claim TDS Credit When Corresponding Income is Offered to Tax by Partnership Firm:
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 directs partnership firm to seek TDS credit under Section 154
Saima
Jul 22, 2026
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ITAT Holds Individual Cannot Claim TDS Credit When Corresponding Income is Offered to Tax by Partnership Firm
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.
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Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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