https://www.taxtmi.com/caselaws?id=242161 The Tribunal upheld the CIT(A)'s order directing the A.O. to allow the credit of TDS in the year of receipt, confirming that the assessee is entitled to the credit of TDS on the mobilization advance in the year it was deducted, irrespective of the year in which the income is assessable. The appeal of the revenue was dismissed, and the cross-objection of the assessee was also dismissed as infructuous. en-us Thu, 03 Mar 2011 00:00:00 +0530 Thu, 09 Jan 2014 09:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242161 The Tribunal upheld the CIT(A)'s order directing the A.O. to allow the credit of TDS in the year of receipt, confirming that the assessee is entitled to the credit of TDS on the mobilization advance in the year it was deducted, irrespective of the year in which the income is assessable. The appeal of the revenue was dismissed, and the cross-objection of the assessee was also dismissed as infructuous. Case-Laws Income Tax Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242161