https://www.taxtmi.com/caselaws?id=397042 The ITAT remanded the case to the AO, directing verification of whether TCS was claimed by Shri Bheru Singh Tak. If not claimed, the AO must grant TCS credit to the assessee based on the income declared in the relevant assessment year. The Tribunal emphasized that TCS credit should align with the person assessed to tax. en-us Fri, 10 Jul 2020 00:00:00 +0530 Tue, 05 Nov 2024 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397042 The ITAT remanded the case to the AO, directing verification of whether TCS was claimed by Shri Bheru Singh Tak. If not claimed, the AO must grant TCS credit to the assessee based on the income declared in the relevant assessment year. The Tribunal emphasized that TCS credit should align with the person assessed to tax. Case-Laws Income Tax Fri, 10 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397042