https://www.taxtmi.com/caselaws?id=776186 The ITAT Visakhapatnam allowed the assessee's appeal, holding that as a commission agent, the gross sale proceeds should not be treated as the assessee's income for TDS credit purposes under sections 194Q and 194A. Following precedents, the tribunal ruled that the assessee is entitled to credit for the entire TDS amount deducted, rejecting the Revenue's application of Rule 37BA. The orders of the Revenue Authorities were set aside, and the AO-CPC was directed to grant full TDS credit to the assessee. en-us Fri, 25 Jul 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776186 The ITAT Visakhapatnam allowed the assessee's appeal, holding that as a commission agent, the gross sale proceeds should not be treated as the assessee's income for TDS credit purposes under sections 194Q and 194A. Following precedents, the tribunal ruled that the assessee is entitled to credit for the entire TDS amount deducted, rejecting the Revenue's application of Rule 37BA. The orders of the Revenue Authorities were set aside, and the AO-CPC was directed to grant full TDS credit to the assessee. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776186