Accrual of income – claim of credit for the tax deducted (TDS) ...
Taxpayers Not Obligated to Pay Tax on TDS Receipts Unless Recognized as Income.
May 13, 2014
Case Laws Income Tax AT
Accrual of income – claim of credit for the tax deducted (TDS) does not make the assessee “bound” to pay tax on the receipts, unless such receipts constitute income in his hands - AT
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