https://www.taxtmi.com/caselaws?id=461641 Tribunal adjudicated TDS credit claim involving delayed tax deposit. The SC held that amended Section 199 allows TDS credit irrespective of assessment year, enabling the assessee to claim credit in AY 2018-19 despite income being declared in AY 2017-18. The Tribunal ruled that delayed deposit by deductor should not prejudice the assessee's right to claim TDS credit when reflected in Form 26AS. en-us Wed, 25 May 2022 00:00:00 +0530 Fri, 18 Apr 2025 19:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461641 Tribunal adjudicated TDS credit claim involving delayed tax deposit. The SC held that amended Section 199 allows TDS credit irrespective of assessment year, enabling the assessee to claim credit in AY 2018-19 despite income being declared in AY 2017-18. The Tribunal ruled that delayed deposit by deductor should not prejudice the assessee's right to claim TDS credit when reflected in Form 26AS. Case-Laws Income Tax Wed, 25 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461641