https://www.taxtmi.com/caselaws?id=467556 TDS credit on receipts from M/s Ebro India Private Limited required fresh verification because the record did not conclusively establish whether the assessee acted as a commission agent or whether the payment and deduction were correctly matched under section 194Q and Rule 37BA. The available material was insufficient to determine the exact nature of the transaction, the assessee's role between the purchaser and the farmers, or the correct extent of credit admissible. The matter was therefore remanded to the Assessing Officer for de novo examination of the transaction and reconsideration of the TDS credit claim in accordance with law. en-us Tue, 10 Dec 2024 00:00:00 +0530 Tue, 24 Mar 2026 14:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467556 TDS credit on receipts from M/s Ebro India Private Limited required fresh verification because the record did not conclusively establish whether the assessee acted as a commission agent or whether the payment and deduction were correctly matched under section 194Q and Rule 37BA. The available material was insufficient to determine the exact nature of the transaction, the assessee's role between the purchaser and the farmers, or the correct extent of credit admissible. The matter was therefore remanded to the Assessing Officer for de novo examination of the transaction and reconsideration of the TDS credit claim in accordance with law. Case-Laws Income Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467556