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

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

authorSaimadateJul 22, 2026
Last update on Jul 21, 2026
Premium

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.

Also Read

High Court Quashes Income Tax Demand Against Contractual Worker Over Misuse of PANIncome Tax Department Suspects Rs 5,121 Crore Tax Evasion in Uttar Pradesh After Examining Over 26,000 Property Registration DocumentsITAT Deletes Rs 2.06 Crore Addition Under Section 68 for Unsecured LoansITAT Holds Section 263 Revision Invalid on Taxability of Interest Under Section 28 of Land Acquisition Act

About Author

LinkedIn

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.
StudyCafe
Delhi, Delhi, India
554
Up Next

Loading suggestions…

Recent Posts

Rs 843.97 Crore Bogus Political Party Donation Racket Unearthed in Gujarat, Income Tax Dept Files Complaint With CID (Crime)

Retired Central GST Commissioner Kidnapped by Unknown Persons, Assailants Nabbed Within Hours

High Court Quashes Income Tax Demand Against Contractual Worker Over Misuse of PAN

All Posts

Income Tax Department Suspects Rs 5,121 Crore Tax Evasion in Uttar Pradesh After Examining Over 26,000 Property Registration Documents

Madhya Pradesh HC Quashes Section 74 GST Show Cause Notice Passed Against G R Infraprojects

GSTAT Introduces SOP for Branch Officer-to-Branch Officer (BO-to-BO) Case Transfer Ensuring Seamless Reassignment of Cases

View All

Tags

Income TaxITAT BANGALORE

StudyCafe Membership

For More details about Membership Click Join Membership Button