https://www.taxtmi.com/highlights?id=70549 Credit for TDS denied - transfer of business - it is not even disputed by the department that assessee is entitled for credit for TDS. Either some mechanism should be devised by the department to address such grievances in such circumstances or authorised the Assessing Officer to examine it and allow; or the strict conditions provided in Rule 37BA should be read in the provisions of Section 199(1) to make it workable in genuine cases where department is sure no double credit is allowed or claimed. - AT en-us Sat, 24 Jun 2023 17:09:40 +0530 Sat, 24 Jun 2023 17:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70549 Credit for TDS denied - transfer of business - it is not even disputed by the department that assessee is entitled for credit for TDS. Either some mechanism should be devised by the department to address such grievances in such circumstances or authorised the Assessing Officer to examine it and allow; or the strict conditions provided in Rule 37BA should be read in the provisions of Section 199(1) to make it workable in genuine cases where department is sure no double credit is allowed or claimed. - AT Highlights Income Tax Sat, 24 Jun 2023 17:09:40 +0530 https://www.taxtmi.com/highlights?id=70549