https://www.taxtmi.com/caselaws?id=436001 The appeal was partly allowed for statistical purposes. The Tribunal directed the Assessing Officer to verify if the income corresponding to the brought forward TDS was declared in the relevant year and if no credit was claimed for the TDS in that year. If verified, the AO should allow the set-off of the TDS brought forward amounting to Rs. 9,94,700/-. Other issues raised by the assessee were dismissed as not pressed. en-us Thu, 16 Mar 2023 00:00:00 +0530 Fri, 31 Mar 2023 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436001 The appeal was partly allowed for statistical purposes. The Tribunal directed the Assessing Officer to verify if the income corresponding to the brought forward TDS was declared in the relevant year and if no credit was claimed for the TDS in that year. If verified, the AO should allow the set-off of the TDS brought forward amounting to Rs. 9,94,700/-. Other issues raised by the assessee were dismissed as not pressed. Case-Laws Income Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436001