https://www.taxtmi.com/caselaws?id=438506 The Tribunal allowed the appeal, granting the assessee credit for the TDS amount of Rs. 1,15,109 under Section 199(1) of the Income Tax Act. This decision was based on the unique circumstances of the case, including the original deductee's failure to claim the TDS credit and practical difficulties arising from the deductee's death and pending probate application. The Tribunal emphasized the necessity of strict compliance with Section 199 and Rule 37BA but ultimately ruled in favor of the assessee, ordering the credit to be given. en-us Thu, 27 Apr 2023 00:00:00 +0530 Wed, 31 May 2023 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438506 The Tribunal allowed the appeal, granting the assessee credit for the TDS amount of Rs. 1,15,109 under Section 199(1) of the Income Tax Act. This decision was based on the unique circumstances of the case, including the original deductee's failure to claim the TDS credit and practical difficulties arising from the deductee's death and pending probate application. The Tribunal emphasized the necessity of strict compliance with Section 199 and Rule 37BA but ultimately ruled in favor of the assessee, ordering the credit to be given. Case-Laws Income Tax Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438506