https://www.taxtmi.com/caselaws?id=432161 Amounts deposited by the payer as withholding tax and reflected in the assessee's Form 26AS and Form 16A may be given effect in the assessee's hands where they are factually linked to the underlying payment. The record showed that tax was later deposited through withholding-tax proceedings after the original payment had been made without deduction at source. The relevant TDS credit was to be verified from the records and then treated as income bearing the same character as the underlying RPC fee, and taxed accordingly. The approach recognises the TDS entry as part of the same income stream rather than as a separate receipt, subject to factual verification of the exact amount. en-us Mon, 26 Dec 2022 00:00:00 +0530 Thu, 29 Dec 2022 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432161 Amounts deposited by the payer as withholding tax and reflected in the assessee's Form 26AS and Form 16A may be given effect in the assessee's hands where they are factually linked to the underlying payment. The record showed that tax was later deposited through withholding-tax proceedings after the original payment had been made without deduction at source. The relevant TDS credit was to be verified from the records and then treated as income bearing the same character as the underlying RPC fee, and taxed accordingly. The approach recognises the TDS entry as part of the same income stream rather than as a separate receipt, subject to factual verification of the exact amount. Case-Laws Income Tax Mon, 26 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432161