https://www.taxtmi.com/caselaws?id=783639 TDS credit under section 199 of the Income-tax Act, 1961 cannot be denied merely because the corresponding income was offered by a sister concern, provided the tax was deducted and deposited and the same credit has not already been claimed elsewhere. Form 26AS and confirmation that the related income was declared by another concern supported the assessee's claim. Rule 37BA of the Income-tax Rules, 1962 was noted as recognising that credit may, in appropriate cases, be available to a person other than the deductee. The assessee was therefore held entitled to credit, subject to verification that the sister concern had not already claimed the same TDS. en-us Wed, 17 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 08:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783639 TDS credit under section 199 of the Income-tax Act, 1961 cannot be denied merely because the corresponding income was offered by a sister concern, provided the tax was deducted and deposited and the same credit has not already been claimed elsewhere. Form 26AS and confirmation that the related income was declared by another concern supported the assessee's claim. Rule 37BA of the Income-tax Rules, 1962 was noted as recognising that credit may, in appropriate cases, be available to a person other than the deductee. The assessee was therefore held entitled to credit, subject to verification that the sister concern had not already claimed the same TDS. Case-Laws Income Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783639