2014 (1) TMI 539

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..... assessee company and it pertains to A.Y. 2006-07. 2. Admittedly, the TDS certificate reveals that the amount has been credited during the period 25th April 2006 and 20th July, 2006 and the amount of TDS deducted and paid does not fall in F.Y. 2005-06 relevant to A.Y. 2006-07. 3. Before us it was contended that the learned CIT(A) erred in not granting credit for the TDS deducted at source amount .....

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..... efore the AO that it pertains to A.Y. 2007-08, assessee is entitled to claim deduction in the next year. We direct the assessee to make a claim in the year in which it is allowable. Needless to observe that the AO shall take into consideration the application of the assessee and shall dispose of the same in accordance with law. 7. In the result, appeal filed by the assessee is dismissed. Order p .....

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