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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Credit of TDS - income from interest received in the name of her ...

Case Laws     Income Tax

February 11, 2023

Credit of TDS - income from interest received in the name of her deceased husband was offered for taxation but credit of TDS deducted against the same was not granted to the petitioner - In such eventuality, instead of denying her, when the Commissioner (A) himself was convinced on reflection of the said amount on 26AS form, TDS could have been credited in the account of the petitioner - Refund allowed - HC

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