https://www.taxtmi.com/caselaws?id=354334 The Tribunal allowed the appeal for the assessment year 2012-13, remanding the issue to the CIT(A) for further examination and adjudication regarding whether the TDS of Rs. 5,04,063 should be deemed income under section 198 of the Income Tax Act, 1961, and whether TDS credit should be allowed across the years as per section 199(3) r.w. Rule 37BA(3)(ii) of the IT Rules, 1962. The Tribunal found that the CIT(A) did not adequately address the assessee's contentions and directed a re-examination of the matter with opportunities for both parties to provide details and submissions. en-us Fri, 19 Jan 2018 00:00:00 +0530 Wed, 24 Jan 2018 08:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354334 The Tribunal allowed the appeal for the assessment year 2012-13, remanding the issue to the CIT(A) for further examination and adjudication regarding whether the TDS of Rs. 5,04,063 should be deemed income under section 198 of the Income Tax Act, 1961, and whether TDS credit should be allowed across the years as per section 199(3) r.w. Rule 37BA(3)(ii) of the IT Rules, 1962. The Tribunal found that the CIT(A) did not adequately address the assessee's contentions and directed a re-examination of the matter with opportunities for both parties to provide details and submissions. Case-Laws Income Tax Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354334