https://www.taxtmi.com/caselaws?id=771385 The ITAT Delhi allowed the assessee's appeal regarding denial of TDS credit. The case involved rental income received jointly by assessee, spouse, and children, with TDS deducted in the spouse's name as the first person mentioned in the rental agreement. The CIT(A) had denied TDS credit to the assessee, stating it could only be allowed to the spouse. However, ITAT held that since rental income was equally distributed and declared in respective returns, and similar claim was already allowed by NFAC in AY 2019-20, the assessee was entitled to proportionate TDS credit. The AO was directed to allow the relevant tax credit. en-us Wed, 21 May 2025 00:00:00 +0530 Sat, 24 May 2025 09:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771385 The ITAT Delhi allowed the assessee's appeal regarding denial of TDS credit. The case involved rental income received jointly by assessee, spouse, and children, with TDS deducted in the spouse's name as the first person mentioned in the rental agreement. The CIT(A) had denied TDS credit to the assessee, stating it could only be allowed to the spouse. However, ITAT held that since rental income was equally distributed and declared in respective returns, and similar claim was already allowed by NFAC in AY 2019-20, the assessee was entitled to proportionate TDS credit. The AO was directed to allow the relevant tax credit. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771385