https://www.taxtmi.com/caselaws?id=63363 The Tribunal ruled that the assessee could not claim the benefit of tax deducted at source for interest income for the assessment year 1979-80. The decision was based on the requirement of producing a certificate under section 203 to obtain the benefit, rather than linking it to the actual inclusion of income for a specific assessment year. The judgment aimed to maintain procedural clarity and avoid potential inconsistencies arising from associating the benefit of tax deduction with the timing of income inclusion. en-us Mon, 11 Jul 1983 00:00:00 +0530 Sat, 29 Jan 2011 15:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63363 The Tribunal ruled that the assessee could not claim the benefit of tax deducted at source for interest income for the assessment year 1979-80. The decision was based on the requirement of producing a certificate under section 203 to obtain the benefit, rather than linking it to the actual inclusion of income for a specific assessment year. The judgment aimed to maintain procedural clarity and avoid potential inconsistencies arising from associating the benefit of tax deduction with the timing of income inclusion. Case-Laws Income Tax Mon, 11 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63363