https://www.taxtmi.com/caselaws?id=785884 ITAT considered whether TDS credit can be claimed by a person other than the deductee absent compliance with Rule 37BA requirements; it held credit is ordinarily allocable to the deductee unless the deductee files a declaration and the deductor reports the deduction in the other person's name, and the assessee failed to produce material showing such compliance, so previous authorities were distinguished as inapplicable. The tribunal granted the assessee one further opportunity to comply with the Rule 37BA formalities and allowed the appeal for statistical purposes. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785884 ITAT considered whether TDS credit can be claimed by a person other than the deductee absent compliance with Rule 37BA requirements; it held credit is ordinarily allocable to the deductee unless the deductee files a declaration and the deductor reports the deduction in the other person's name, and the assessee failed to produce material showing such compliance, so previous authorities were distinguished as inapplicable. The tribunal granted the assessee one further opportunity to comply with the Rule 37BA formalities and allowed the appeal for statistical purposes. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785884