https://www.taxtmi.com/caselaws?id=66695 The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to grant credit for TDS in the assessment year 1995-96. The decision clarified that credit for TDS should be given in the year the dividend income is assessable, not when it was actually assessed to tax, as per the provisions of the Income-tax Act, 1961. en-us Thu, 24 Jun 2004 00:00:00 +0530 Sat, 05 Mar 2011 17:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66695 The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to grant credit for TDS in the assessment year 1995-96. The decision clarified that credit for TDS should be given in the year the dividend income is assessable, not when it was actually assessed to tax, as per the provisions of the Income-tax Act, 1961. Case-Laws Income Tax Thu, 24 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66695