Credit of TDS - Deductor deducted the TDS in the subsequent year ...
Taxpayer Entitled to TDS Credit for Income Declared in Earlier Year; AO to Verify and Grant Credit.
June 27, 2023
Case Laws Income Tax AT
Credit of TDS - Deductor deducted the TDS in the subsequent year - Income was shown in the ITR for the earlier year - since the assessee has shown income, the assessee has every right to get credit of TDS - AO directed to verify the claim and allow credit of TDS if the income is shown in the year under consideration. - AT
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