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2019 (6) TMI 1473 - AT - Income TaxRectification u/s 154 - TDS credit has been reduced resulting into demand - AR has submitted that the assessee has already refunded the proportionate Income Tax Refund to the other entity which would further strengthen the assessee’s claim to get full TDS credit as reflected in Form 26AS - HELD THAT:- As relying on S. GANESH NARAYAN BRIJLAL LTD. [2016 (8) TMI 823 - CALCUTTA HIGH COURT], BHOORATNAM & CO. [2013 (1) TMI 478 - ANDHRA PRADESH HIGH COURT] and M/S RELCOM [2015 (11) TMI 284 - DELHI HIGH COURT] we hold that on the facts and circumstances, the assessee would be entitled to get the full credit of TDS as reflected in Form 26AS subject to verification of the fact that the corresponding claim of TDS has not been made by the other entity namely M/s Shapoorji. For the aforesaid limited purpose, the matter stand remitted back to the file of Ld. AO with a direction to the assessee to file the requisite documents / evidences, in this regard. Appeal stands allowed for statistical purposes
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