https://www.taxtmi.com/caselaws?id=463064 The ITAT Visakhapatnam set aside the orders of the Revenue Authorities denying TDS credit to the assessee, who acted as a commission agent. Relying on precedents, the tribunal held that the entire amount deducted as tax at source under sections 194Q and 194A is eligible for credit since the gross sale proceeds do not constitute the assessee's income. The AO was directed to grant full TDS credit, allowing the assessee's grounds. en-us Mon, 25 Nov 2024 00:00:00 +0530 Mon, 04 Aug 2025 20:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463064 The ITAT Visakhapatnam set aside the orders of the Revenue Authorities denying TDS credit to the assessee, who acted as a commission agent. Relying on precedents, the tribunal held that the entire amount deducted as tax at source under sections 194Q and 194A is eligible for credit since the gross sale proceeds do not constitute the assessee's income. The AO was directed to grant full TDS credit, allowing the assessee's grounds. Case-Laws Income Tax Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463064