https://www.taxtmi.com/caselaws?id=181834 The Tribunal upheld the CIT(A)'s decision to allow the credit of TCS/TDS certificates issued in the name of individual members to the assessee-AOP. It dismissed the Revenue's appeals and allowed the assessee's appeals, as there was no income escapement after reassessment. The Tribunal relied on a precedent from the Andhra Pradesh High Court regarding TDS credit, stating that the credit is allowable based on certificates regardless of the name. Consequently, all appeals by the assessee were allowed, and all appeals by the Revenue were dismissed. en-us Fri, 04 Sep 2015 00:00:00 +0530 Tue, 26 Apr 2016 10:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181834 The Tribunal upheld the CIT(A)'s decision to allow the credit of TCS/TDS certificates issued in the name of individual members to the assessee-AOP. It dismissed the Revenue's appeals and allowed the assessee's appeals, as there was no income escapement after reassessment. The Tribunal relied on a precedent from the Andhra Pradesh High Court regarding TDS credit, stating that the credit is allowable based on certificates regardless of the name. Consequently, all appeals by the assessee were allowed, and all appeals by the Revenue were dismissed. Case-Laws Income Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181834