https://www.taxtmi.com/highlights?id=98700 TDS credit is available only to the person in whose hands the related income is assessable. The assessee, an APMC commission agent, admitted that the purchases and sales on which tax was deducted were those of agriculturists or farmers, not his own sales income. On that factual basis, the ITAT held that TDS reflected in the assessee's PAN was a wrong deduction entry and could not be claimed by him without corresponding income being offered to tax. The proper remedy was correction of the TDS statement by the deductor or issue of the credit in the correct names. The denial of TDS credit was upheld and the appeal was dismissed. en-us Sat, 11 Apr 2026 08:53:11 +0530 Sat, 11 Apr 2026 08:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98700 TDS credit is available only to the person in whose hands the related income is assessable. The assessee, an APMC commission agent, admitted that the purchases and sales on which tax was deducted were those of agriculturists or farmers, not his own sales income. On that factual basis, the ITAT held that TDS reflected in the assessee's PAN was a wrong deduction entry and could not be claimed by him without corresponding income being offered to tax. The proper remedy was correction of the TDS statement by the deductor or issue of the credit in the correct names. The denial of TDS credit was upheld and the appeal was dismissed. Highlights Income Tax Sat, 11 Apr 2026 08:53:11 +0530 https://www.taxtmi.com/highlights?id=98700