https://www.taxtmi.com/caselaws?id=776410 The ITAT Delhi held that the assessee is entitled to credit for TDS deducted on the sale consideration of a property registered in the wife's name, as the income from the sale was declared and accepted in the assessee's return. Non-compliance with Rule 37BA(2) by the wife does not preclude the assessee from claiming TDS credit. The proviso to Rule 37BA(2) is procedural and does not override the substantive provisions of Section 199. Since the wife did not claim the TDS credit in her return, the credit rightly belongs to the assessee. The AO was directed to grant the TDS credit to the assessee. en-us Wed, 30 Jul 2025 00:00:00 +0530 Sat, 09 Aug 2025 09:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776410 The ITAT Delhi held that the assessee is entitled to credit for TDS deducted on the sale consideration of a property registered in the wife's name, as the income from the sale was declared and accepted in the assessee's return. Non-compliance with Rule 37BA(2) by the wife does not preclude the assessee from claiming TDS credit. The proviso to Rule 37BA(2) is procedural and does not override the substantive provisions of Section 199. Since the wife did not claim the TDS credit in her return, the credit rightly belongs to the assessee. The AO was directed to grant the TDS credit to the assessee. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776410