https://www.taxtmi.com/caselaws?id=294684 The Tribunal ruled in favor of the assessee, remitting the issue back to the Assessing Officer for fresh consideration based on previous decisions and lack of clarity on the income element from subscription charges. The judgment highlighted the importance of determining the actual income element before allowing TDS credit, emphasizing a thorough examination of financial statements and ledger accounts to establish the income position accurately. The appeal of the Revenue was partly allowed for statistical purposes. en-us Fri, 09 Oct 2015 00:00:00 +0530 Wed, 28 Apr 2021 11:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294684 The Tribunal ruled in favor of the assessee, remitting the issue back to the Assessing Officer for fresh consideration based on previous decisions and lack of clarity on the income element from subscription charges. The judgment highlighted the importance of determining the actual income element before allowing TDS credit, emphasizing a thorough examination of financial statements and ledger accounts to establish the income position accurately. The appeal of the Revenue was partly allowed for statistical purposes. Case-Laws Income Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294684