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2014 (1) TMI 539 - AT - Income TaxDenial of Credit for TDS u/s 40(a)(i) of the Act – Held that:- The assessee is not justified in claiming credit for TDS credited during the period 25th April, 2006 to 20th July, 2006 - However, upon proving before the AO that it pertains to A.Y. 2007-08, assessee is entitled to claim deduction in the next year - the assessee is directed to make a claim in the year in which it is allowable – Decided against Assessee.
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