2014 (1) TMI 539

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aim deduction in the next year - the assessee is directed to make a claim in the year in which it is allowable – Decided against Assessee. - ITA No.8243/Mum/2010 - - - Dated:- 1-4-2013 - D. Manmohan And D. Karunakara Rao, JJ. For the Appellant : Shri Shyam Shah For the Respondent : Shri D K Sinha ORDER:- Per: D Manmohan: This appeal is filed at the instance of the assessee co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . The learned D.R. has no objection if a direction is given to suitably give credit to the TDS in the year in which payment is made, subject to making an appropriate claim as per law. 6. Having regard to the circumstances of the case we hold that the assessee is not justified in claiming credit for TDS credited during the period 25th April, 2006 to 20th July, 2006. However, upon proving before t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X