https://www.taxtmi.com/caselaws?id=758178 For a Kachha Arhtia, sales made on behalf of principals are not treated as the assessee's own turnover, and only commission receipts are relevant for tax purposes under section 44AB. Relying on Circular No. 452 and a coordinate bench view, the ITAT Jaipur held that TDS credit reflected in Form 26AS could not be denied where tax had been deducted under sections 194H and 194Q on commission-agent transactions, because the invoices recorded sales for farmers and not the assessee's turnover; full TDS credit was therefore allowable. en-us Thu, 29 Aug 2024 00:00:00 +0530 Sat, 07 Sep 2024 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758178 For a Kachha Arhtia, sales made on behalf of principals are not treated as the assessee's own turnover, and only commission receipts are relevant for tax purposes under section 44AB. Relying on Circular No. 452 and a coordinate bench view, the ITAT Jaipur held that TDS credit reflected in Form 26AS could not be denied where tax had been deducted under sections 194H and 194Q on commission-agent transactions, because the invoices recorded sales for farmers and not the assessee's turnover; full TDS credit was therefore allowable. Case-Laws Income Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758178