https://www.taxtmi.com/caselaws?id=773108 The ITAT Mumbai allowed the assessee's claim for TDS credit under Section 199. The assessee argued that TDS credit should be granted as the income belonged to them and was reported in their return, though not chargeable to tax due to India-Qatar DTAA provisions. The tribunal held that Section 199(1) should prevail over procedural rules when revenue authorities are aware the TDS credit is being claimed by the rightful party and the original deductee has declared they will not claim the income or credit. The tribunal emphasized that rules should not frustrate the main provisions of the Act and allowed the TDS credit. en-us Mon, 16 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773108 The ITAT Mumbai allowed the assessee's claim for TDS credit under Section 199. The assessee argued that TDS credit should be granted as the income belonged to them and was reported in their return, though not chargeable to tax due to India-Qatar DTAA provisions. The tribunal held that Section 199(1) should prevail over procedural rules when revenue authorities are aware the TDS credit is being claimed by the rightful party and the original deductee has declared they will not claim the income or credit. The tribunal emphasized that rules should not frustrate the main provisions of the Act and allowed the TDS credit. Case-Laws Income Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773108