https://www.taxtmi.com/caselaws?id=279431 The ITAT, Delhi allowed the appeal, directing the Assessing Officer to grant TDS credit to the appellant for mobilization advances. The tribunal emphasized the importance of consistent accounting methods and the obligation to provide TDS credit to avoid complexities in subsequent years, citing a precedent from the ITAT, Visakhapatnam where mobilization advances were considered as loans not subject to TDS. en-us Thu, 11 May 2017 00:00:00 +0530 Mon, 18 Mar 2019 06:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279431 The ITAT, Delhi allowed the appeal, directing the Assessing Officer to grant TDS credit to the appellant for mobilization advances. The tribunal emphasized the importance of consistent accounting methods and the obligation to provide TDS credit to avoid complexities in subsequent years, citing a precedent from the ITAT, Visakhapatnam where mobilization advances were considered as loans not subject to TDS. Case-Laws Income Tax Thu, 11 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279431