https://www.taxtmi.com/caselaws?id=196848 The Appellate Tribunal ruled in favor of the assessee, a chartered accountancy firm, in a case involving the disallowance of TDS credit under Section 199 of the Income Tax Act. The Tribunal held that TDS amounts paid to the government on behalf of the assessee should be treated as income, allowing for the credit of the TDS amount. Consequently, the Tribunal set aside the lower authorities' decisions, allowed the appeal, and granted the TDS credit to the assessee. en-us Mon, 27 Feb 2012 00:00:00 +0530 Mon, 28 May 2018 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196848 The Appellate Tribunal ruled in favor of the assessee, a chartered accountancy firm, in a case involving the disallowance of TDS credit under Section 199 of the Income Tax Act. The Tribunal held that TDS amounts paid to the government on behalf of the assessee should be treated as income, allowing for the credit of the TDS amount. Consequently, the Tribunal set aside the lower authorities' decisions, allowed the appeal, and granted the TDS credit to the assessee. Case-Laws Income Tax Mon, 27 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196848