https://www.taxtmi.com/caselaws?id=61706 The ITAT partly allowed the appeal. It directed full credit for TDS based on certificates rather than on a pro rata basis, reduced the addition for household expenses from Rs. 47,000 to Rs. 23,000, and moderated the disallowances for electricity, telephone, and motor car expenses to 1/6th, acknowledging potential personal use. A dissenting opinion on TDS credit adhered to Section 199, allowing credit only for income declared in the relevant year. Due to differing opinions, the matter was referred to the President under Section 255(4), and the Third Member agreed with allowing TDS credit on a pro rata basis. en-us Fri, 27 Apr 2007 00:00:00 +0530 Thu, 15 Feb 2024 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61706 The ITAT partly allowed the appeal. It directed full credit for TDS based on certificates rather than on a pro rata basis, reduced the addition for household expenses from Rs. 47,000 to Rs. 23,000, and moderated the disallowances for electricity, telephone, and motor car expenses to 1/6th, acknowledging potential personal use. A dissenting opinion on TDS credit adhered to Section 199, allowing credit only for income declared in the relevant year. Due to differing opinions, the matter was referred to the President under Section 255(4), and the Third Member agreed with allowing TDS credit on a pro rata basis. Case-Laws Income Tax Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61706