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Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Credit of TDS - employer has not at revised his TDS return - The ...

Case Laws     Income Tax

March 6, 2023

Credit of TDS - employer has not at revised his TDS return - The tax credit to the assessee cannot be denied merely on the grounds that the deductor has not filed its revised TDS return which is beyond the control of the assessee. - AT

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  10. Denial of TDS credit - employer of the assessee has not deposited TDS after deducting the same from the salary paid to the assessee - Based on this precedent, the...

  11. Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

  12. The Assessee claimed TDS credit on salary, but the employer did not reflect the TDS in Form 26AS or provide Form 16. The Assessee contended that even if the employer...

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