https://www.taxtmi.com/caselaws?id=416415 The Tribunal allowed the appeal, overturning the CIT(A)'s decision and directing the Assessing Officer to grant the full TDS credit of Rs. 1,00,081/- to the assessee for the relevant year. It was held that under the cash system of accounting, TDS credit should be allowed in the year of deduction when the corresponding income is offered for taxation. en-us Fri, 24 Dec 2021 00:00:00 +0530 Tue, 28 Dec 2021 08:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416415 The Tribunal allowed the appeal, overturning the CIT(A)'s decision and directing the Assessing Officer to grant the full TDS credit of Rs. 1,00,081/- to the assessee for the relevant year. It was held that under the cash system of accounting, TDS credit should be allowed in the year of deduction when the corresponding income is offered for taxation. Case-Laws Income Tax Fri, 24 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416415