https://www.taxtmi.com/caselaws?id=183089 The Tribunal set aside the order withdrawing the credit of TDS granted under s. 143(1)(a) of the Income Tax Act by passing an order u/s 154. It held that the TDS credit should be granted to the assessee alone, as the certificates were not in the truck operators/owners' names. The Tribunal directed the AO to allow the TDS credit amount, emphasizing that the TDS amount was borne by the assessee, disclosed in the relevant year, and the TDS certificates were in her name. en-us Fri, 14 Sep 2007 00:00:00 +0530 Fri, 27 May 2016 17:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183089 The Tribunal set aside the order withdrawing the credit of TDS granted under s. 143(1)(a) of the Income Tax Act by passing an order u/s 154. It held that the TDS credit should be granted to the assessee alone, as the certificates were not in the truck operators/owners' names. The Tribunal directed the AO to allow the TDS credit amount, emphasizing that the TDS amount was borne by the assessee, disclosed in the relevant year, and the TDS certificates were in her name. Case-Laws Income Tax Fri, 14 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183089