Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The ITAT held that credit for TDS originally deducted in the name of the deceased husband shall be allowed to the assessee pursuant to Rule 37BA(2) and (3)(i), as the income is assessable in her hands and reflected in her return. The AO was directed to grant TDS credit accordingly, subject to the assessee obtaining correction of records from the deductor under Rule 37BA, ensuring the TDS is linked to her PAN. The assessee must submit evidence to the AO confirming no other person has claimed this TDS credit. The appeal was allowed for statistical purposes, affirming the assessee's entitlement to TDS credit on income shown by her, despite initial deduction in her deceased husband's name.
The ITAT held that credit for TDS originally deducted in the name of the deceased husband shall be allowed to the assessee pursuant to Rule 37BA(2) and (3)(i), as the income is assessable in her hands and reflected in her return. The AO was directed to grant TDS credit accordingly, subject to the assessee obtaining correction of records from the deductor under Rule 37BA, ensuring the TDS is linked to her PAN. The assessee must submit evidence to the AO confirming no other person has claimed this TDS credit. The appeal was allowed for statistical purposes, affirming the assessee's entitlement to TDS credit on income shown by her, despite initial deduction in her deceased husband's name.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
