https://www.taxtmi.com/caselaws?id=779560 ITAT MUMBAI - AT allowed the appeal and directed the AO to grant TDS credit to the assessee company for tax deducted erroneously in the PAN of an erstwhile partnership firm. The tribunal held the income was taxed in the assessee's hands, the partnership firm had not and could not claim the credit, and the Revenue had received the tax; denying credit due to deductor's reporting error would cause impermissible double taxation and contravene Section 199 and Rule 37BA. Granting credit is subject to verification that the partnership firm has not claimed the amount. en-us Tue, 30 Sep 2025 00:00:00 +0530 Wed, 08 Oct 2025 08:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779560 ITAT MUMBAI - AT allowed the appeal and directed the AO to grant TDS credit to the assessee company for tax deducted erroneously in the PAN of an erstwhile partnership firm. The tribunal held the income was taxed in the assessee's hands, the partnership firm had not and could not claim the credit, and the Revenue had received the tax; denying credit due to deductor's reporting error would cause impermissible double taxation and contravene Section 199 and Rule 37BA. Granting credit is subject to verification that the partnership firm has not claimed the amount. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779560