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2020 (10) TMI 452 - AT - Income TaxNon Credit of TDS - Actual beneficiary of TDS - Credit of the TDS has been allowed by the Department in the hands of recipients of the commission or not - HELD THAT:- Assessee explained that RTL has directly paid commission to the retailers and, therefore, the above commission was never the income of the assessee. Ld A.R. of the assessee that recipients have not claimed TDS in their respective returns. In the case of Sunita Devi [2015 (9) TMI 64 - ITAT DELHI] on similar issue has directed the AO to verify whether any credit of the TDS has been allowed by the Department in the hands of recipients of the commission or not and if the same is not allowed, then the credit of this amount should be given in the hands of the assessee Restore the issue back to the file of the Assessing Officer with the direction to verify whether the recipients (retailers) have claimed TDS in their respective returns or not, and if the AO finds that they have not claimed TDS, then the claim of the assessee should be allowed. With these directions, the issue is restored to the file of the AO for fresh verification - Decided in favour of assessee for statistical purposes
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