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Income Tax - Highlights / Catch Notes

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Non-grant of TCS credit - Rectification of mistak u/s 154 - ...


TCS Credit Granted After Rectification u/s 154 for Discrepancy in Taxpayer's Name Verification.

July 31, 2020

Case Laws     Income Tax     AT

Non-grant of TCS credit - Rectification of mistak u/s 154 - Amount of TCS was not reflected (shown) in the name of assessee, but corresponding income declared by the assessee - TCS credit to be allowed, subject to verification of facts - AT

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