https://www.taxtmi.com/caselaws?id=350635 The Tribunal allowed the appeal, directing the AO to grant the TDS credit as claimed and to delete the interest levied under Sections 234B and 234C. The order emphasized that the assessee is entitled to the credit of TDS in the year of deduction, as per the provisions of Section 198 and 199, and Rule 37BA of the Income Tax Rules, 1962. The appeal was allowed, and the AO was instructed to comply with the Tribunal's directions. en-us Tue, 07 Nov 2017 00:00:00 +0530 Wed, 08 Nov 2017 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350635 The Tribunal allowed the appeal, directing the AO to grant the TDS credit as claimed and to delete the interest levied under Sections 234B and 234C. The order emphasized that the assessee is entitled to the credit of TDS in the year of deduction, as per the provisions of Section 198 and 199, and Rule 37BA of the Income Tax Rules, 1962. The appeal was allowed, and the AO was instructed to comply with the Tribunal's directions. Case-Laws Income Tax Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350635