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2023 (6) TMI 1121 - AT - Income TaxCredit of TDS - Diductor deducted the TDS in the subsequent year - Income was shown in the ITR for the earlier year - CPC cannot grant credit of TDS appearing in Form 26AS for the earlier/subsequent A.Y unless the return has been correctly filed and TDS has been correctly shown - HELD THAT:- As assessee has shown revenue from the invoice as income during the year under consideration itself. The deductor may have deducted tax in subsequent A.Ys, but the fact of the matter is that since the assessee has shown income, the assessee has every right to get credit of TDS - we direct the AO to verify the claim and allow credit of TDS if the income is shown in the year under consideration. Income taxable in India - taxability of receipts from sale of software - We direct the Assessing Officer to consider the claim of the assessee in light of the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt Ltd [2021 (3) TMI 138 - SUPREME COURT]. We hold accordingly.
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