https://www.taxtmi.com/caselaws?id=422018 Where the income of a deceased person is assessed in the hands of the sole legal heir, TDS credit should not be denied merely because the deduction certificate remains in the deceased's PAN. The text explains that section 199 and Rule 37BA support grant of credit to the person in whose hands the income is assessable, and that a legal representative may represent the estate of the deceased. If the heir has offered the income to tax and paid the balance self-assessment tax, adjustment under section 143(1) denying TDS credit is unsustainable. The stated effect is that the credit is allowed to the legal heir, and related interest issues are consequential. en-us Fri, 22 Apr 2022 00:00:00 +0530 Thu, 05 May 2022 21:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422018 Where the income of a deceased person is assessed in the hands of the sole legal heir, TDS credit should not be denied merely because the deduction certificate remains in the deceased's PAN. The text explains that section 199 and Rule 37BA support grant of credit to the person in whose hands the income is assessable, and that a legal representative may represent the estate of the deceased. If the heir has offered the income to tax and paid the balance self-assessment tax, adjustment under section 143(1) denying TDS credit is unsustainable. The stated effect is that the credit is allowed to the legal heir, and related interest issues are consequential. Case-Laws Income Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422018