https://www.taxtmi.com/caselaws?id=367214 The ITAT ruled in favor of the appellant, allowing the TDS claim for the previous year's income and rejecting the treatment of advance received as income of the current year. The judgment emphasized adherence to the provisions of the Income Tax Act and relevant rules, ensuring correct application of tax benefits based on the timing of income recognition and TDS deductions. en-us Mon, 10 Sep 2018 00:00:00 +0530 Mon, 17 Sep 2018 07:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367214 The ITAT ruled in favor of the appellant, allowing the TDS claim for the previous year's income and rejecting the treatment of advance received as income of the current year. The judgment emphasized adherence to the provisions of the Income Tax Act and relevant rules, ensuring correct application of tax benefits based on the timing of income recognition and TDS deductions. Case-Laws Income Tax Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367214