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In the result ITA number 5584/Del/2013 filed by the assessee for assessment year
Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi
section 44BB of the Act as opposed to Appellant‟s claim for non-taxability of such reimbursements. Full credit of Taxes Deducted at Source („TPS‟) 6. The learned AO has erred in granting the credit of TDS only to the extent of Rs 63,675,226 as against credit of TDS amounting to Rs 76,566,153