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Income Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Credit of TDS - assessee has raised this claim in the ...

Case Laws     Income Tax

July 18, 2018

Credit of TDS - assessee has raised this claim in the proceedings which were conducted by the AO u/s 154 otherwise than by filing revised return of income u/s 139(5) - TDS credit to be allowed subject to verification

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  2. 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...

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  9. Denial of credit of advance tax paid by assessee - filing of application before CBDT u/s 119(2)(b) for condonation of delay in claiming the advance tax credit - AO erred...

  10. Rectification u/s 154 - Treatment to interest incurred by the assessee - Had there been any evidence furnished along with the return of income with regard to completion...

  11. Credit of TDS can be granted only when income corresponding to such TDS is assessed to tax in the same financial year. Assessee has the liberty to approach the Assessing...

  12. Disallowance of TDS on account of mismatch & later on TDS matched but AO not given credit - Although the rectification application was filed beyond the permissible time...

  13. The Assessing Officer (AO) denied interest u/s 244A for the period from April 2006 to January 2008, citing delay attributable to the assessee in filing the return. The...

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