https://www.taxtmi.com/caselaws?id=784854 Dispute over entitlement to tax deducted at source credit where purchaser deducted TDS in the names of the assessee's spouse and child is decided by reference to legal versus beneficial ownership; because the familial arrangement transferring beneficial interest was unregistered and the sale agreements were executed only in the spouse's and child's names, the assessee's claim to TDS credit is refused and credit is directed to the spouse and child respectively. Revenue is directed to verify TDS credit and may allow revision of returns to give credit to the spouse and child after due approval; the assessee's refund entitlement is limited to the stated lesser amount. en-us Fri, 09 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784854 Dispute over entitlement to tax deducted at source credit where purchaser deducted TDS in the names of the assessee's spouse and child is decided by reference to legal versus beneficial ownership; because the familial arrangement transferring beneficial interest was unregistered and the sale agreements were executed only in the spouse's and child's names, the assessee's claim to TDS credit is refused and credit is directed to the spouse and child respectively. Revenue is directed to verify TDS credit and may allow revision of returns to give credit to the spouse and child after due approval; the assessee's refund entitlement is limited to the stated lesser amount. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784854