https://www.taxtmi.com/caselaws?id=371684 The Tribunal allowed the appeal in favor of the assessee, directing the Assessing Officer to grant credit for TDS on compensation for agricultural land acquisition, which was exempt under section 10(37) of the Income Tax Act. The Tribunal emphasized that denial of TDS credit was incorrect when the income was non-taxable. The Commissioner's failure to direct the credit for TDS in the assessee's hands was overturned, and the Tribunal instructed the Assessing Officer to allow the credit based on the TDS certificate issued in the assessee's name. en-us Fri, 26 Oct 2018 00:00:00 +0530 Sat, 08 Dec 2018 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371684 The Tribunal allowed the appeal in favor of the assessee, directing the Assessing Officer to grant credit for TDS on compensation for agricultural land acquisition, which was exempt under section 10(37) of the Income Tax Act. The Tribunal emphasized that denial of TDS credit was incorrect when the income was non-taxable. The Commissioner's failure to direct the credit for TDS in the assessee's hands was overturned, and the Tribunal instructed the Assessing Officer to allow the credit based on the TDS certificate issued in the assessee's name. Case-Laws Income Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371684