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2011 (5) TMI 497 - AT - Income TaxTax deducted at source from salary income - TDS certificate not furnished- assessee not entitled to avail tax credit - Held that:- Once it is established that tax has been deducted at source from the salary of the employee then bar under section 205 of the Act comes into operation barring Revenue from recovering the TDS amount once again from the employee from whose income, the TDS amount has been deducted . Therefore, there has to be some evidence showing that tax has been really deducted. Thus, the matter is remitted back to the file of the A.O. Appeals of the Revenue are allowed for statistical purposes
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