https://www.taxtmi.com/caselaws?id=761402 The Tribunal allowed the appeal of the assessee, a licensed chillies commission agent, against the order of the Ld. Addl.CIT/JCIT(A)-2, Vadodara, regarding TDS credit for AY 2022-23. It directed the Ld. AO to grant full TDS credit, recognizing the assessee's role as a "kaccha arahtia," where turnover includes only gross commission, not sales on behalf of principals. The decision was consistent with previous Tribunal rulings and CBDT Circular No. 452, which supports the exclusion of sales on behalf of principals from the commission agent's turnover. en-us Tue, 05 Nov 2024 00:00:00 +0530 Fri, 08 Nov 2024 21:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761402 The Tribunal allowed the appeal of the assessee, a licensed chillies commission agent, against the order of the Ld. Addl.CIT/JCIT(A)-2, Vadodara, regarding TDS credit for AY 2022-23. It directed the Ld. AO to grant full TDS credit, recognizing the assessee's role as a "kaccha arahtia," where turnover includes only gross commission, not sales on behalf of principals. The decision was consistent with previous Tribunal rulings and CBDT Circular No. 452, which supports the exclusion of sales on behalf of principals from the commission agent's turnover. Case-Laws Income Tax Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761402