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Income Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Credit of the TDS was not claimed in return of income because of ...


Taxpayer Wins Right to TDS Credit After Rectification; AO to Verify Joint Venture Partner's Certificates.

August 27, 2021

Case Laws     Income Tax     AT

Credit of the TDS was not claimed in return of income because of non-appearance in the Form 26AS at the time of filing return of income, however knowing the correct situation, the appellant filed an application for rectification of mistake online - TDS certificates in the name of Joint Venture partner or Director - AO directed the allow the claim of TDS credit after verification - AT

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