Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

Assessee did not claim credit of TDS as he was not in possession ...

Income Tax

November 23, 2011

Assessee did not claim credit of TDS as he was not in possession of the TDS certificate. - an application is filed under Section 154 of the Act enclosing the TDS certificate, claiming credit and seek refund of the said amount - Order of AO allowed refund is not erroneous..... - HC

View Source

 


 

You may also like:

  1. TDS credit - TDS certificate was issued in the name of the previous owner of the bond. - The fact that the TDS certificate refers to assessment year 2005-06 is of no...

  2. Short grant of TDS credit - CPC has denied the TDS credit on the ground that amount is not reflected in 26AS - when there such pressing circumstances and Revenue is...

  3. Credit of TDS - AO cannot simply decline the credit of TDS and he is bound to verify TDS certificate issue in accordance with provisions of law. Further, the AO is also...

  4. Short deduction of taxes - Credit to the assessee for TDS deducted denied - the assessee has deducted and deposited TDS within time, but due to a technical error in CPC...

  5. TDS u/s 194A - assessee in default for non-deduction of TDS - Onus upon the assessee to furnish the CA certificates that the payee has paid necessary taxes on income...

  6. Credit of the TDS was not claimed in return of income because of non-appearance in the Form 26AS at the time of filing return of income, however knowing the correct...

  7. Denial of TDS credit - TDS is not reflected in Form No. 26AS of the assessee - Credit of TDS which was not deductible - We find from updated Form 26AS of the assessee,...

  8. Claiming TDS credit whereas interest income was not recognized following cash basis of accounting - TDS amount deserves to be treated as income - but tds credit cannot...

  9. Credit for TDS - The credit of TDS has been denied to the assessee on the ground that the claim for TDS was no reflected in the computer generated form 26AS - revenue...

  10. Non Granting the refund of TDS credit - TDS which was not claimed in the return of income - belated claim of refund of the TDS - Power to condone the delay u/s 119(2)(b)...

  11. TDS 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...

  12. Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

  13. Credit of TDS - Deductor deducted the TDS in the subsequent year - Income was shown in the ITR for the earlier year - since the assessee has shown income, the assessee...

  14. TDS credit - refund of TDS reflected in his Form-26AS - tax liability was created against the firm but crediting in the account of partner / individual - no dispute that...

  15. TDS credit - vendor deposited the TDS with the PAN of the assessee wrongly instead of its sister concern - Assessee did not offer any income corresponding to TDS -...

 

Quick Updates:Latest Updates