https://www.taxtmi.com/caselaws?id=794604 TDS credit under section 194Q was held admissible where tax had been deducted and deposited in the assessee's PAN, as reflected in Form 26AS, even though the underlying income was claimed to belong to the seller and the assessee acted as a commission agent. The Tribunal held that once tax is deducted from income attributable to the assessee and remitted to the Government, credit cannot be denied merely because the deduction should have been made in another person's hands. The contrary view was rejected, and denial of credit was held unsustainable in law. en-us Thu, 25 Jun 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794604 TDS credit under section 194Q was held admissible where tax had been deducted and deposited in the assessee's PAN, as reflected in Form 26AS, even though the underlying income was claimed to belong to the seller and the assessee acted as a commission agent. The Tribunal held that once tax is deducted from income attributable to the assessee and remitted to the Government, credit cannot be denied merely because the deduction should have been made in another person's hands. The contrary view was rejected, and denial of credit was held unsustainable in law. Case-Laws Income Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794604