2024 (11) TMI 1373

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....n appeal by the assessee, against the order dated 09.03.2024 by the learned first appellate authority for the assessment year (A.Y.) 2023-24. 2. The short issue arising for consideration in this appeal is non grant of full TDS credit, claimed in the return of income. 3. Briefly, the facts are, during the year under consideration, the assessee and his wife sold an immovable property jointly owned....

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....e materials on record. Undisputedly, the entire TDS on the sale consideration was remitted to the Government account in the name of the assessee. This fact is clearly evident from Form No. 26AS and the corresponding TDS certificate. Accordingly, the assessee claimed credit of entire TDS. Whereas, in the return of income of assessee's wife, no TDS was claimed. The aforesaid factual position remains....