https://www.taxtmi.com/caselaws?id=434116 The ITAT ruled in favor of the Assessee, allowing the TDS credit in the Assessment Year 2017-18. The Assessee had shown the advance amount as income in the Financial Year 2016-17, justifying the grant of TDS credit in the specified year. The ITAT concluded that the Assessee should benefit from the TDS credit when the corresponding income was assessable, as per the relevant Income Tax Rule. en-us Wed, 18 Jan 2023 00:00:00 +0530 Fri, 17 Feb 2023 09:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434116 The ITAT ruled in favor of the Assessee, allowing the TDS credit in the Assessment Year 2017-18. The Assessee had shown the advance amount as income in the Financial Year 2016-17, justifying the grant of TDS credit in the specified year. The ITAT concluded that the Assessee should benefit from the TDS credit when the corresponding income was assessable, as per the relevant Income Tax Rule. Case-Laws Income Tax Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434116