https://www.taxtmi.com/caselaws?id=430957 The Tribunal allowed the appeal, stating that the assessee, following cash basis accounting, can claim TDS credit in the year the income is offered for tax, despite the deduction occurring in a prior assessment year. This decision aligns with previous rulings and ensures fair treatment based on the accounting method followed by the assessee. en-us Wed, 30 Nov 2022 00:00:00 +0530 Thu, 01 Dec 2022 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430957 The Tribunal allowed the appeal, stating that the assessee, following cash basis accounting, can claim TDS credit in the year the income is offered for tax, despite the deduction occurring in a prior assessment year. This decision aligns with previous rulings and ensures fair treatment based on the accounting method followed by the assessee. Case-Laws Income Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430957