https://www.taxtmi.com/caselaws?id=251494 The Tribunal held that the Tax Deducted at Source (T.D.S) amounts deducted initially cannot be considered as tax paid by the assessee, as they were already treated as part of the assessable income. The amounts received as T.D.S were rightfully treated as income under the agreement with subcontractors. Consequently, the assessee was deemed ineligible for the benefit of treating the deducted T.D.S amounts as tax paid. As a result, the appeals were dismissed with no order as to costs. en-us Wed, 23 Jul 2014 00:00:00 +0530 Thu, 19 Feb 2015 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251494 The Tribunal held that the Tax Deducted at Source (T.D.S) amounts deducted initially cannot be considered as tax paid by the assessee, as they were already treated as part of the assessable income. The amounts received as T.D.S were rightfully treated as income under the agreement with subcontractors. Consequently, the assessee was deemed ineligible for the benefit of treating the deducted T.D.S amounts as tax paid. As a result, the appeals were dismissed with no order as to costs. Case-Laws Income Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251494