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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Credit of tax deducted at source u/s 199 denied - mismatch - AO ...


Mismatch in TDS Credit u/s 199: AO to Verify and Allocate Correctly if Not Granted to Others.

September 2, 2015

Case Laws     Income Tax     AT

Credit of tax deducted at source u/s 199 denied - mismatch - AO directed to verify whether any credit of the TDS has been allowed in the hands of other person or not. If it has been not allowed, then the credit of this amount should be given in the hands of the assessee - AT

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