https://www.taxtmi.com/highlights?id=96423 Dispute concerns entitlement to TDS credit where the assessee acted as a Kaccha Arhtia (commission agent). Tribunal accepted that amounts received by traders on behalf of farmers were not the assessees revenue, while commission receipts constituted the assessees income; TDS deducted from payments that were the assessees money must be allowed as credit. The tribunal directed the assessing officer to grant full TDS credit to the assessee, noting the nature of receipts rather than specific provisions under which TDS was deducted. en-us Thu, 29 Jan 2026 09:51:31 +0530 Thu, 29 Jan 2026 09:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96423 Dispute concerns entitlement to TDS credit where the assessee acted as a Kaccha Arhtia (commission agent). Tribunal accepted that amounts received by traders on behalf of farmers were not the assessees revenue, while commission receipts constituted the assessees income; TDS deducted from payments that were the assessees money must be allowed as credit. The tribunal directed the assessing officer to grant full TDS credit to the assessee, noting the nature of receipts rather than specific provisions under which TDS was deducted. Highlights Income Tax Thu, 29 Jan 2026 09:51:31 +0530 https://www.taxtmi.com/highlights?id=96423