Assessee can claim TDS credit for 2016-17 as income was reported on a cash basis, despite TDS in 2015-16.

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....Credit for TDS - Income offered to tax on receipt basis - the assessee is eligible to claim credit for TDS in assessment year 2016-17, when such professional income has been offered to tax by the assessee on “receipt” basis, since the assessee has been consistently following cash basis of accounting since inception, even though TDS was deducted on such income in the prior assessment year 2015-16. - AT....