https://www.taxtmi.com/caselaws?id=471808 Kachha arhatiya acting solely as an agent reports only commission income; sales made for principals are not its turnover. Where receipts and corresponding TDS, including tax deducted on purchases, appear in Form 26AS and the return contains no identified deficiency, TDS credit remains available despite commission-only income disclosure. GST invoices issued to buyers do not change the income-tax character of agency sales. Proportionate reversal of TDS credit under Rule 37BA is therefore not warranted, and the return should allow the claimed credit. en-us Thu, 10 Apr 2025 00:00:00 +0530 Sat, 19 Sep 2026 08:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471808 Kachha arhatiya acting solely as an agent reports only commission income; sales made for principals are not its turnover. Where receipts and corresponding TDS, including tax deducted on purchases, appear in Form 26AS and the return contains no identified deficiency, TDS credit remains available despite commission-only income disclosure. GST invoices issued to buyers do not change the income-tax character of agency sales. Proportionate reversal of TDS credit under Rule 37BA is therefore not warranted, and the return should allow the claimed credit. Case-Laws Income Tax Thu, 10 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471808