https://www.taxtmi.com/caselaws?id=267475 The court upheld the decisions of the CIT(A) and ITAT to allow the TDS claim of the assessee, emphasizing the importance of fairness, practicality, and justice in interpreting tax laws and granting TDS credits. The judgment highlighted that TDS claims should not be denied based solely on technical ownership of income, especially when the actual utilization of the TDS aligns with the claimant's circumstances. The court dismissed the revenue's appeal, underscoring the need to consider common sense and justice in TDS claims. en-us Fri, 16 Jan 2015 00:00:00 +0530 Fri, 06 Nov 2015 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267475 The court upheld the decisions of the CIT(A) and ITAT to allow the TDS claim of the assessee, emphasizing the importance of fairness, practicality, and justice in interpreting tax laws and granting TDS credits. The judgment highlighted that TDS claims should not be denied based solely on technical ownership of income, especially when the actual utilization of the TDS aligns with the claimant's circumstances. The court dismissed the revenue's appeal, underscoring the need to consider common sense and justice in TDS claims. Case-Laws Income Tax Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267475