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2021 (12) TMI 1181 - AT - Income TaxTDS credit - AO did not allow the TDS credit on the ground that the corresponding income of this TDS has not been offered to tax by the assessee as it was not received during the impugned assessment year - assessee during the impugned assessment year has adopted cash method of accounting - HELD THAT:- We find an identical issue had come-up before the Coordinate Bench of the Tribunal in the case of Chander Shekhar Aggarwal [2016 (2) TMI 420 - ITAT DELHI] wherein the Tribunal after considering the identical set of facts has held that assessee would be entitled to credit of the entire TDS offered as income in the year of deduction. We hold that the Ld. CIT(A) is not justified in denying the credit of TDS. Accordingly, order of the Ld. CIT(A) is set aside and the AO is directed to allow the credit of TDS - Decided in favour of assessee.
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