https://www.taxtmi.com/caselaws?id=305903 The Tribunal allowed the appeal, overturning the disallowance of the TDS claim due to a discrepancy between the TDS amount claimed and the turnover disclosed by the assessee for the assessment year. The Tribunal held that the disallowance was unjustified as the income related to the TDS had already been taxed in previous years, and Rule 37BA was not applicable. The full credit of the TDS amount claimed by the assessee was directed for the assessment year in question. en-us Fri, 13 Sep 2013 00:00:00 +0530 Thu, 29 Dec 2022 15:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305903 The Tribunal allowed the appeal, overturning the disallowance of the TDS claim due to a discrepancy between the TDS amount claimed and the turnover disclosed by the assessee for the assessment year. The Tribunal held that the disallowance was unjustified as the income related to the TDS had already been taxed in previous years, and Rule 37BA was not applicable. The full credit of the TDS amount claimed by the assessee was directed for the assessment year in question. Case-Laws Income Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305903