https://www.taxtmi.com/forum/issue?id=110630 The core issue is whether TDS credit can be disallowed when income was offered to tax and assessed in an earlier year under accrual accounting but TDS was deducted by the payer only in a subsequent year; the assessing officer relied on a provision treating TDS as allowable only in the year income is offered to tax, despite the assesse having paid tax earlier and not having had TDS available to claim in that prior year. en-us Tue, 12 Jul 2016 19:19:55 +0530 Thu, 23 Jan 2025 15:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110630 The core issue is whether TDS credit can be disallowed when income was offered to tax and assessed in an earlier year under accrual accounting but TDS was deducted by the payer only in a subsequent year; the assessing officer relied on a provision treating TDS as allowable only in the year income is offered to tax, despite the assesse having paid tax earlier and not having had TDS available to claim in that prior year. Discussion-Forum Income Tax Tue, 12 Jul 2016 19:19:55 +0530 https://www.taxtmi.com/forum/issue?id=110630