https://www.taxtmi.com/caselaws?id=357981 The High Court upheld the Tribunal's decision to allow the credit for TDS, dismissing the revenue's appeal. The Court found no error in directing the assessing officer to give credit for TDS based on applicable law and previous judgments. It emphasized that TDS paid is refundable when there is no tax liability, supporting the Tribunal's decision in this case. The Court applied principles from previous judgments and relevant sections of the Income Tax Act to support the refund of TDS in situations where there is no income liable to tax. en-us Wed, 28 Feb 2018 00:00:00 +0530 Tue, 03 Apr 2018 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357981 The High Court upheld the Tribunal's decision to allow the credit for TDS, dismissing the revenue's appeal. The Court found no error in directing the assessing officer to give credit for TDS based on applicable law and previous judgments. It emphasized that TDS paid is refundable when there is no tax liability, supporting the Tribunal's decision in this case. The Court applied principles from previous judgments and relevant sections of the Income Tax Act to support the refund of TDS in situations where there is no income liable to tax. Case-Laws Income Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357981