https://www.taxtmi.com/caselaws?id=310756 TDS credit on interest from FDRs could not be denied merely because the corresponding income was not assessed in the assessee's hands, where the assessee received the funds in a representative capacity as nodal agency for State funds; the Tribunal upheld the credit in favour of the assessee. Employees' contributions to PF and ESI were allowable because they were deposited before the due date for filing the return, and the disallowance was deleted notwithstanding delay under the welfare enactments. The Revenue's appeal failed in full, and the relief granted by the first appellate authority was sustained on both issues. en-us Wed, 30 May 2018 00:00:00 +0530 Sat, 11 Nov 2023 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310756 TDS credit on interest from FDRs could not be denied merely because the corresponding income was not assessed in the assessee's hands, where the assessee received the funds in a representative capacity as nodal agency for State funds; the Tribunal upheld the credit in favour of the assessee. Employees' contributions to PF and ESI were allowable because they were deposited before the due date for filing the return, and the disallowance was deleted notwithstanding delay under the welfare enactments. The Revenue's appeal failed in full, and the relief granted by the first appellate authority was sustained on both issues. Case-Laws Income Tax Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310756