https://www.taxtmi.com/caselaws?id=412015 The Tribunal upheld the decision to allow the TDS credit claimed by the assessee, emphasizing the nature of the income received and the role of the assessee as an agent for the Government of Maharashtra. The Tribunal concluded that the amount in question was not income of the assessee, dismissing the Revenue's appeal and affirming the findings of the Commissioner of Income Tax (Appeals). en-us Fri, 03 Sep 2021 00:00:00 +0530 Wed, 08 Sep 2021 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412015 The Tribunal upheld the decision to allow the TDS credit claimed by the assessee, emphasizing the nature of the income received and the role of the assessee as an agent for the Government of Maharashtra. The Tribunal concluded that the amount in question was not income of the assessee, dismissing the Revenue's appeal and affirming the findings of the Commissioner of Income Tax (Appeals). Case-Laws Income Tax Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412015