https://www.taxtmi.com/caselaws?id=757481 The ITAT allowed the appeal of the appellant, a licensed chillies commission agent, against the disallowance of TDS credit by the Assessing Officer. The Tribunal directed the Assessing Officer to grant full TDS credit, emphasizing that a commission agent's turnover includes only gross commission, not sales on behalf of principals. The decision followed the principle of consistency with a previous Tribunal ruling, resulting in a favorable judgment for the appellant on 23rd August, 2024. en-us Fri, 23 Aug 2024 00:00:00 +0530 Tue, 27 Aug 2024 08:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757481 The ITAT allowed the appeal of the appellant, a licensed chillies commission agent, against the disallowance of TDS credit by the Assessing Officer. The Tribunal directed the Assessing Officer to grant full TDS credit, emphasizing that a commission agent's turnover includes only gross commission, not sales on behalf of principals. The decision followed the principle of consistency with a previous Tribunal ruling, resulting in a favorable judgment for the appellant on 23rd August, 2024. Case-Laws Income Tax Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757481