SMT. VIJAY LUXMI GUPTA (THROUGH LEGAL HEIR SHRI MUKESH GUPTA),ALLAHABAD vs. INCOME TAX OFFICER, WARD-1(4), ALLAHABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao

section 199 read with rule 37BA of Income Tax Rules and submitted that when the income shown in the TDS Certificate was offered to tax by the assessee then TDS credit is allowable on the basis of TDS mentioned in the certificate irrespective of the fact that the TDS certificate was not in the name of the assessee. The wrong

RAJENDRA PD. GUPTA,,ALLAHABAD vs. DCIT, ALLAHABAD

In the result, the appeal filed by the assessee in ITA no