https://www.taxtmi.com/caselaws?id=796745 Credit for tax deducted at source reflected under an assessee's PAN may extend to the full deduction where jointly earned rental income is divided among co-owners, the other co-owners have offered their shares to tax without claiming credit, and they support the claim. Although Rule 37BA(2)(i) prescribes declaration and reporting conditions for allocating credit to a person other than the deductee, denying the unclaimed balance would leave tax retained without any claimant. Procedural requirements should advance substantive justice; accordingly, full TDS credit is available to the PAN holder. en-us Thu, 30 Jul 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796745 Credit for tax deducted at source reflected under an assessee's PAN may extend to the full deduction where jointly earned rental income is divided among co-owners, the other co-owners have offered their shares to tax without claiming credit, and they support the claim. Although Rule 37BA(2)(i) prescribes declaration and reporting conditions for allocating credit to a person other than the deductee, denying the unclaimed balance would leave tax retained without any claimant. Procedural requirements should advance substantive justice; accordingly, full TDS credit is available to the PAN holder. Case-Laws Income Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796745